9911796707
TMI Blog2023 (10) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... imates had been approved before 1st July, 2017 - Notification dated 16th August, 2017 - HELD THAT:- The impugned order is well reasoned and categorically records that the petitioner has received the entire payment against execution of work contracts in the post GST regime. Hence, the petitioner was obliged to pay GST on such payment and the same ought to have been made after filing the proper for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Saha, Mr. Pretom Das ORDER The writ petition is directed against an appellate order passed under Section 107 of the West Bengal Goods and Service Tax Act, 2017. Briefly, the petitioner is a contractor executing works for the State Government. The grievance of the petitioner is that the Notification dated 16th August, 2017 does not deal with payments made in the post GST regime in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regime being applicable and the contract has been granted and executed after the introduction of the Act. In such circumstances, there is no ambiguity nor clarification necessary. It is also submitted on behalf of the authorities that the petitioner had been given an adequate opportunity and had failed to support the claim of non-applicability of the GST amount of Rs.1,90,67,822/- received on acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been considered in the impugned order. The impugned order contains reasons and has been passed after affording the petitioner an opportunity. All the points of the petitioner have been duly dealt with and considered in the impugned order. There are no other grounds urged warranting any interference with the impugned order. There is no illegality nor perversity nor error of law in the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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