Service completed pre-GST not liable to GST despite post-facto approval or billing: HC
Source: Taxmann GST Daily (Thursday, 24 September 2026) | [2026] [Vol. 111] Part 19.
Case: Goutam Engineering Concern vs. West Bengal State Electricity Distribution Company Ltd. [2026] 190 taxmann.com 460 (Calcutta).
The petitioner, provisionally enlisted as an erection contractor under WBSEDCL, completed repair and maintenance work and raised bills. Payment was withheld on the premise that GST registration formalities were incomplete and GST would apply. The petitioner contended the entire work was finished in 2015 — before GST — so no GST liability could arise.
Held: The service was rendered and completed before the appointed day. Post-facto approval or billing in 2019 could not change the date of supply or pull the completed service into the GST regime. The Court directed release of payment with interest (after deducting any pre-GST tax, if applicable) within four weeks.
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