Calcutta HC says Post-GST Contracts Cannot Be Denied GST Reimbursement

The petitioner had paid GST on Works Contract Services for FY 2017-18 and 2018-19 but was denied reimbursement by the State authorities. The Court found that paragraph 4 of Notification No. 5050-F(Y) specifically governs post-GST contracts and directed the Public Works Department to reconsider the reimbursement claim after hearing the petitioner.