TaxTMI 
TaxTMI 
2024 (1) TMI 1342
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....arned counsel for the appellant and Mr. Dilip Kumar Agarwal, learned counsel for the State-respondents. 2. The appellant is a contractor. He is registered under the CGST Act/WBGST Act. For the Tax period 2018-2019, the assessment was completed by the assessing officer and tax was imposed. Aggrieved with the assessment order, the appellant herein filed an appeal under Section 107 of the West Benga....
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.... herein filed the present appeal. 5. The only submission of learned counsel for the appellant before us is that since the contract was awarded in Pre-GST regime but the work was executed in Post-GST regime which resulted in liability to Goods and Service Tax but the concerned Government department (Contractee) has not paid the GST, therefore, the appellant is not liable to pay the tax assessed. H....
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....fore us that there is no illegality in the assessment order in so far as the determination of liability to the tax is concerned, but the grievance of the appellant is that since tax has not been paid by the contractee, therefore, the tax imposed to the extent of nonpayment by the contractee, be not recovered from the appellant. 9. We are unable to accept the submission of learned counsel for the ....