https://www.taxtmi.com/caselaws?id=787106 GST demand on works contract services was challenged on the ground that the services were rendered before the GST regime, although payments were received after 01.07.2017, and the petitioner also relied on payments already made and a later State authority order on an identical demand for part of the period. The Court noted that each transaction must be specifically particularised and supported by material, and that the subsequent State authority order dated 17.02.2025 for 2020-2021 had to be considered before final adjudication. The impugned order was set aside and the matter remitted for fresh adjudication on merits after hearing the petitioner. en-us Thu, 05 Feb 2026 00:00:00 +0530 Thu, 26 Feb 2026 07:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787106 GST demand on works contract services was challenged on the ground that the services were rendered before the GST regime, although payments were received after 01.07.2017, and the petitioner also relied on payments already made and a later State authority order on an identical demand for part of the period. The Court noted that each transaction must be specifically particularised and supported by material, and that the subsequent State authority order dated 17.02.2025 for 2020-2021 had to be considered before final adjudication. The impugned order was set aside and the matter remitted for fresh adjudication on merits after hearing the petitioner. Case-Laws GST Thu, 05 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787106