GST Update

 Desk of CA. Praveen Sharma – 1097  Series (CAPS) 

Calcutta High Court  IN THE CASE OF M/s Goutam Engineering Concern v. WBSEDCL & Others

Court: Calcutta High Court, Appellate Side.

Company: M/s Goutam Engineering Concern, an erection contractor engaged by WBSEDCL.

Dispute: Technical personnel were deployed for repairing and maintaining electrical feeder lines between January and December 2015. Post-facto approval was granted in February 2018, while bills were submitted subsequently.

Court’s finding: Post-facto approval or delayed billing could not alter the actual date of supply or bring services completed in 2015 within GST.

Applicable law: Under Section 142(11)(b), the transaction was governed by the erstwhile Service Tax regime—not CGST/WBGST.

Decision: WBSEDCL was directed to pay ?19,91,148 with 8% annual interest, after deducting applicable pre-GST tax, within four weeks. Decision in favour of the Appellant — TS-740-HC(CAL)-2026-GST.

LINK:https://www.linkedin.com/pulse/desk-ca-praveen-sharma-1097-series-caps-ca-praveen-sharma-srkef/?published=t

Regards
CAPS