M/S. Goutam Engineering Concern vs. The Wbsedcl And Ors
Held
The Court held that GST is not applicable to services rendered before July 1, 2017, even if the bill was raised later. The liability would be governed by the erstwhile Service Tax regime.
Facts
The petitioner provided services for repair and maintenance of electrical feeder lines between January 2015 and December 2015. The work received post-facto approval in February 2018, and a bill was raised in February 2019. Payment was withheld due to pending GST formalities.
Key Issues
Whether GST is leviable on services rendered prior to the GST regime coming into force, despite the bill being raised subsequently. The applicability of pre-GST tax laws to completed transactions.
Sections Cited
Section 13, Section 142(11)(b), Section 2(102)
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT AT CALCUTTA (CONSTITUTIONAL WRIT JURISDICTION) APPELLATE SIDE Present : The Hon’ble Justice Partha Sarathi Chatterjee WPA 5150 of 2022 M/s Goutam Engineering Concern Vs. West Bengal State Electricity Distribution Company Limited & Ors.
For the petitioner
: Mr. Sarajit Sen, Mr. Saumyen Datta, Mr. Tapas Singha Roy. For WBSEDCL
: Mr. Saurav Chaudhuri. Heard on
: 14.09.2026 Judgment on
: 14.09.2026
Partha Sarathi Chatterjee, J.:-
The question which this Court has been called upon to consider in the present writ petition, which, in essence, has been preferred, inter alia, praying for issuance of a writ of mandamus and/or an appropriate order directing the respondent no. 3 to release and make payment of a sum of Rs. 19,91,148/-,
2
together with interest thereon at the rate of 12% per annum with effect from 22.09.2019 till the date of actual payment, is whether, in respect of a work undertaken by the petitioner for deployment of technical personnel for repair and maintenance of feeder lines emanating from the Belmuri 33/11 KV Sub- Section, the period of execution whereof was from 01.01.2015 to 31.12
The judgment continues below.
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