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KRISHNA CONSTRUCTION & ANOTHER vs. THE STATE OF WEST BENGAL & OTHERS
(Calcutta High Court)

Hon'ble Judges:

AJAY KUMAR GUPTA

Pet. Counsel

Himangshu Kumar Ray

Abhilash Mittal

Prosenjit Das

Res. Counsel

Pretom Das

Petitioner / Applicant	KRISHNA CONSTRUCTION & ANOTHER
Respondent	THE STATE OF WEST BENGAL & OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Oct 19, 2023
Order No.	WPA 2430 of 2023
Citation	2023(10) TAXREPLY 8157
Original Order
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Section 73

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ORDER
ORDER AJAY KUMAR GUPTA, J. 1. The instant writ petition has been filed by the petitioners under Article 226 of the Constitution of India praying for order or direction on the respondent nos. 1, 4 and 5 to pay the liability of GST incurred on works contract executed and completed after 1st July, 2017 wherein the contracts were awarded in the pre-GST regime or post-GST regime and therefore it was impossible on part of the petitioners as well as the respondent nos. 4 and 5 to include the component of GST in the value of contract awarded prior to GST legislation coming into force or post GST contracts, ongoing projects in the period of 2017-2018 and the petitioners are also challenging the impugned summary of show cause notice dated 19.09.2023 under Section 73 of the Central Goods and Services Tax Act, 2017 and of the West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as “GST Act”) for the period 2017-2018 and subsequent notices of the GST Act, iss....