Manash Ghosh vs. State Of West Bengal And Ors.
Held
The Court held that the respondent authority misconstrued the Notification dated August 16, 2017, by applying paragraph 3(iv) (for pre-GST contracts) instead of paragraph 4 (for post-GST contracts). It directed the respondent to revisit and reconsider the petitioner's claim for GST reimbursement in light of paragraph 4 of the said Notification, passing a reasoned order after a personal hearing.
Facts
The petitioner, a sole proprietorship firm registered under CGST and WBGST Acts, sought a mandamus for reimbursement of GST on Works Contract Services provided after July 1, 2017. The respondents denied reimbursement, allegedly misinterpreting a notification concerning pre- and post-GST contracts.
Key Issues
Whether the respondent authorities correctly interpreted and applied Notification No. 5050-F(Y) dated August 16, 2017, particularly paragraphs 3(iv) and 4, regarding GST reimbursement for works contracts executed after July 1, 2017.
Sections Cited
CGST Act, WBGST Act, Notification No. 5050-F(Y) dated August 16, 2017
AI-generated summary — verify with the full judgment below
07 15.09.2026 Court No. 10 AGM In The High Court At Calcutta Constitutional Writ Jurisdiction Appellate Side
W.P.A. 18515 of 2021 IA No: CAN1/2026
Manash Ghosh -versus State of West Bengal & Ors.
Mr. Avra Majumdar. Mr. Arindam Das. Ms. Alisha Das. Ms. Rupomita Ghosh. Md. Bani Israil.
…For the Petitioner.
Mr. Nikunj Berlia. Mr. Shounak Ghosh. Ms. Anyasha Das.
… For the State.
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 sole proprietorship firm registered under the CGST Act and WBGST Act.
The case made out by the petitioner is that the respondent authorities have failed to appreciate that paragraph 3(iv) of the Notification is confined in its application to Pre-GST contracts and cannot be invoked to deny reimbursement in respect of contracts executed after July 1, 2017 which are expressly governed by paragraph 4 of the very same Notification.
2
It is further submitted that the action of the respondent in denying GST reimburseme
The judgment continues below.
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