9911796707
TMI Blog2024 (1) TMI 1342X X X X Extracts X X X X X X X X Extracts X X X X ..... he concerned Government department (Contractee) has not paid the GST - whether non-payment of tax by Government department (Contractee) absolve an assessee from his obligation and liability to pay tax? - HELD THAT:- Event of taxation under the GST Act is the supply of goods or services. Undisputedly, the event of taxation has occurred resulting in liability to tax and accordingly assessing officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chattopadhyay, JJ. For the Petitioner : Mr. Himangshu Kr. Roy, Mr. Abhilash Mittal. For the State : Mr. Dilip Kumar Agarwal. ORDER Heard Mr. Himangshu Kr. Roy, learned counsel for the appellant and Mr. Dilip Kumar Agarwal, learned counsel for the State-respondents. 2. The appellant is a contractor. He is registered under the CGST Act/WBGST Act. For the Tax period 2018-2019, the assessment was comp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n order dated 15.09.2023 passed by the learned Single Judge. 4. Aggrieved with the aforesaid judgment and order of the learned Single Judge, the appellant herein filed the present appeal. 5. The only submission of learned counsel for the appellant before us is that since the contract was awarded in Pre-GST regime but the work was executed in Post-GST regime which resulted in liability to Goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any illegality in the impugned assessment order with regard to the assessment of liability to tax and learned counsel for the appellant has stated before us that there is no illegality in the assessment order in so far as the determination of liability to the tax is concerned, but the grievance of the appellant is that since tax has not been paid by the contractee, therefore, the tax imposed to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eding in a competent Court of law for realisation of the amount due from the concerned contractee department. We do not wish to make any comment on this submission and leave it open for the appellant/petitioner to take all appropriate action or submit a representation for redressal of his grievance for non-payment of any amount by the contrectee/Government Department, as may be permissible under l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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