2025-VIL-1210-ALH
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SGST High Court Cases

GST - Work Contracts executed in VAT Regime, Mismatch between GSTR-3B and Form 26AS, Jurisdiction of GST authorities – Proceedings under Section 73 of the CGST Act alleging mismatch in GSTR-3B and Form 26AS. An ex-parte order was passed levying tax, penalty, and interest on the petitioner - Whether the GST authorities have jurisdiction to initiate proceedings and levy tax, interest, and penalty on the payments received by the petitioner for the work contracts executed prior to the implementation of the GST regime - HELD - The GST authorities have exceeded their jurisdiction in initiating the present proceedings under Section 73 of the GST Act as the work contracts were awarded to the petitioner for the assessment years 2015-16 and 2016-17, which were prior to the implementation of the GST regime. The payments were received at a later stage, after the GST regime was in place. The petitioner had already paid VAT on these payments. Merely because the payments were received after the implementation of the GST regime, the GST authorities cannot assume jurisdiction to levy tax, interest, and penalty on these payments, as they were related to the work contracts executed under the VAT regime. The proper course of action for the GST authorities would have been to inform the assessing authority under the VAT Act, who should have then looked into the matter – There is no provision under the GST Act or Rules which empowers for assuming jurisdiction for levying tax, interest and penalty on the amount received subsequently for no services rendered under the GST regime but for the work executed under the VAT regime - The impugned orders passed by the GST authorities are set aside and the authorities are directed to refund any amount deposited by the petitioner, along with interest – The writ petition is allowed
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