https://www.taxtmi.com/caselaws?id=783399 HC, following its earlier precedent, disposed of the works contract dispute by issuing structured directions to the respondent State authorities rather than granting direct monetary relief. It held that tax liability must be bifurcated between the pre-GST period (KVAT/service tax regime) and post-GST period, with separate computation of VAT/COT and GST as per applicable law. Authorities were directed to calculate tax on works executed and payments received before 01.07.2017 under KVAT, and on balance works after 01.07.2017 under GST, adjust input tax credit, determine the tax differential, and, if necessary, execute supplementary agreements revising the contract value and reimbursing differential tax to the contractor. The contractor was permitted to file or amend GST returns without interest, penalty, or limitation. en-us Tue, 09 Dec 2025 00:00:00 +0530 Mon, 15 Dec 2025 08:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783399 HC, following its earlier precedent, disposed of the works contract dispute by issuing structured directions to the respondent State authorities rather than granting direct monetary relief. It held that tax liability must be bifurcated between the pre-GST period (KVAT/service tax regime) and post-GST period, with separate computation of VAT/COT and GST as per applicable law. Authorities were directed to calculate tax on works executed and payments received before 01.07.2017 under KVAT, and on balance works after 01.07.2017 under GST, adjust input tax credit, determine the tax differential, and, if necessary, execute supplementary agreements revising the contract value and reimbursing differential tax to the contractor. The contractor was permitted to file or amend GST returns without interest, penalty, or limitation. Case-Laws GST Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783399