https://www.taxtmi.com/caselaws?id=768319 The Calcutta HC held that contractors were entitled to reimbursement of Service Tax/GST for works completed and billed before July 1, 2017, but paid during the GST regime. The court found that departmental reports and documents clearly accepted the contractors' claims, with non-payment attributed solely to lack of funds rather than disputed liability. The HC rejected the respondent's contention that post facto sanctions negated payment obligations, noting the department's contradictory stance. The court directed payment of Rs. 68,98,565 to one contractor and Rs. 34,95,220 to another within twelve weeks, ruling that administrative or funding delays do not negate legal entitlement to tax reimbursement. Appeal allowed. en-us Tue, 11 Mar 2025 00:00:00 +0530 Fri, 04 Apr 2025 07:15:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768319 The Calcutta HC held that contractors were entitled to reimbursement of Service Tax/GST for works completed and billed before July 1, 2017, but paid during the GST regime. The court found that departmental reports and documents clearly accepted the contractors' claims, with non-payment attributed solely to lack of funds rather than disputed liability. The HC rejected the respondent's contention that post facto sanctions negated payment obligations, noting the department's contradictory stance. The court directed payment of Rs. 68,98,565 to one contractor and Rs. 34,95,220 to another within twelve weeks, ruling that administrative or funding delays do not negate legal entitlement to tax reimbursement. Appeal allowed. Case-Laws GST Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768319