Calcutta HC says Pre-GST Service Cannot Become GST-Taxable by Delayed Billing

Goutam Engineering Concern completed manpower deployment services for WBSEDCL during 2015, but the work received post-facto approval in 2018 and the bills were raised in 2019. The High Court held that neither the subsequent approval nor delayed billing could shift the completed service into GST. Section 142(11)(b) and the transitional framework preserved the applicable pre-GST regime.