https://www.taxtmi.com/caselaws?id=772135 HC ruled that GST provisions do not apply retrospectively to works contracts where services were rendered before 01.07.2017. Authorities lack jurisdiction to issue notices or take coercive action under GST Act from that date. The Court directed respondent (BDA) to consider the petitioner's VAT refund claim of Rs. 34,03,391 within six weeks, emphasizing GST's collect-and-pay principle and rejecting retrospective tax liability. en-us Wed, 16 Apr 2025 00:00:00 +0530 Mon, 09 Jun 2025 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772135 HC ruled that GST provisions do not apply retrospectively to works contracts where services were rendered before 01.07.2017. Authorities lack jurisdiction to issue notices or take coercive action under GST Act from that date. The Court directed respondent (BDA) to consider the petitioner's VAT refund claim of Rs. 34,03,391 within six weeks, emphasizing GST's collect-and-pay principle and rejecting retrospective tax liability. Case-Laws GST Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772135