https://www.taxtmi.com/caselaws?id=771538 The Calcutta HC construed the notification dated 16 August 2017 on adjustment of tax impact in works contracts after GST and held that paragraph 3(iv) was limited to pre-GST contracts, so it could not be used to refuse reimbursement for contracts executed after 1 July 2017. Paragraph 4 was treated as governing post-GST contracts and ongoing projects, under which GST applied. As the notification had been misconstrued, the petitioner was entitled to fresh consideration of its claim for reimbursement of the GST component, and the competent authority was required to pass a reasoned order after hearing the petitioner. en-us Fri, 23 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771538 The Calcutta HC construed the notification dated 16 August 2017 on adjustment of tax impact in works contracts after GST and held that paragraph 3(iv) was limited to pre-GST contracts, so it could not be used to refuse reimbursement for contracts executed after 1 July 2017. Paragraph 4 was treated as governing post-GST contracts and ongoing projects, under which GST applied. As the notification had been misconstrued, the petitioner was entitled to fresh consideration of its claim for reimbursement of the GST component, and the competent authority was required to pass a reasoned order after hearing the petitioner. Case-Laws GST Fri, 23 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771538