2025 (5) TMI 1810

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....For the State: Mr. Anirban Ray, Ld. GP, Mr. Md. T.M. Siddiqui, Ld. AGP., Mr. Tanoy Chakraborty, Mr. Saptak Sanyal. Smita Das De, J.:- 1. The petitioner seeks a mandamus directing inter alia, the respondents to remit the amount of the GST on Works Contract Services provided on or after July 1, 2017. The petitioner in the instant case is the partnership firm registered under the CGST Act and WBG....

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.... of Sushil Kumar Thard v. National Jute Manufactures Corporation Limited. & Ors. (WPA 4751 of 2023) which was subsequently affirmed by the Hon'ble Supreme Court in the case of National Jute Manufactures Corporation Limited v. Sushil Kumar Thard SLP(C) 25436 of 2023 wherein it has been held that even on contractual matters, the State and its instrumentalities are bound to act fairly, reasonably and....

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....words the suppliers of goods/services or both has to pay WBGST and CGST on all taxable goods / services." 8. In the light of the above Notification, the respondent authority has misconstrued the applicability of the Notification in the context of the instant case. The respondents have failed to appreciate that Paragraph 3(iv) of the Notification is confined in its application to pre-GST contract....