GST Authorities Cannot Assume Jurisdiction For Passing Adverse Orders For Work Concluded Under VAT Regime: Allahabad High Court

The Allahabad High Court has held that GST Authorities cannot claim jurisdiction for levying tax, penalty, and interest on work that was concluded prior to the implementation of the GST Act. Notices were issued to the petitioner, a work contractor, for the Financial Year 2018-19 under the GST Act. The petitioner was unable to reply to the notices in time. Consequently, an ex-parte...