2023 (10) TMI 407

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....is directed against an appellate order passed under Section 107 of the West Bengal Goods and Service Tax Act, 2017. Briefly, the petitioner is a contractor executing works for the State Government. The grievance of the petitioner is that the Notification dated 16th August, 2017 does not deal with payments made in the post GST regime in respect of contracts or outgoing projects where estimates h....

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.... and executed after the introduction of the Act. In such circumstances, there is no ambiguity nor clarification necessary. It is also submitted on behalf of the authorities that the petitioner had been given an adequate opportunity and had failed to support the claim of non-applicability of the GST amount of Rs.1,90,67,822/- received on account of works contract granted and executed after the post....