Tag Archives: Assistant Commissioner of Commercial Taxes

Works Contractor Entitled To Tax Reimbursement For Work Executed Pre-GST But Billed Under GST Regime

By | August 20, 2026

Works Contractor Entitled To Tax Reimbursement For Work Executed Pre-GST But Billed Under GST Regime Issue Whether a works contractor is entitled to tax reimbursement or adjustment for pre-GST executed work billed under the GST regime in accordance with transitional guidelines. Facts Assessment Period: The dispute pertains to Financial Year 2017–18 involving transitional works contracts.… Read More »

Government contractors are entitled to GST liability adjustments and supplementary agreements per established guidelines.

By | August 10, 2026

Government contractors are entitled to GST liability adjustments and supplementary agreements per established guidelines. Government contractors are entitled to GST liability adjustments and supplementary agreements per established guidelines. Issue Whether government contractors executing pre-GST works are entitled to reimbursement/adjustment of additional GST liability through supplementary agreements and guidelines laid down in co-ordinate bench precedents. Facts… Read More »

Court condones delay to allow appeal on disputed reverse charge tax liability and SCN quantification discrepancies.

By | July 15, 2026

Court condones delay to allow appeal on disputed reverse charge tax liability and SCN quantification discrepancies. Issue Whether a small security services provider should be allowed to file a late statutory appeal under Section 107 of the CGST Act when they missed the deadline due to lack of professional advice and the assessment orders involve… Read More »