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    <title>2023 (10) TMI 1151 - CALCUTTA HIGH COURT</title>
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    <description>The Calcutta HC disposed of a writ petition regarding GST liability on works contracts executed after July 1, 2017, where contracts were awarded in pre-GST or post-GST regime. The court held that respondent authorities must bear additional tax liability for subsisting government contracts due to failure to update Schedule of Rates incorporating applicable GST while preparing bills. The petitioner was granted liberty to file representations before Additional Chief Secretary, Finance Department, Government of West Bengal within four weeks. The Additional Chief Secretary must decide within four months after consulting relevant departments.</description>
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      <description>The Calcutta HC disposed of a writ petition regarding GST liability on works contracts executed after July 1, 2017, where contracts were awarded in pre-GST or post-GST regime. The court held that respondent authorities must bear additional tax liability for subsisting government contracts due to failure to update Schedule of Rates incorporating applicable GST while preparing bills. The petitioner was granted liberty to file representations before Additional Chief Secretary, Finance Department, Government of West Bengal within four weeks. The Additional Chief Secretary must decide within four months after consulting relevant departments.</description>
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