GST Dept. Has No Jurisdiction On Payments Received Post-GST But Work Completed Under VAT Regime: Allahabad HC

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GST Dept. Has No Jurisdiction On Payments Received Post-GST But Work Completed Under VAT Regime: Allahabad HC

GST

Published on

20/11/2025

By Mariya Paliwala

GST Dept. Has No Jurisdiction On Payments Received Post-GST But Work Completed Under VAT Regime: Allahabad HC

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The Allahabad High Court has quashed GST proceedings initiated against a contractor for payments received in the GST era for work executed entirely during the VAT period. The bench of Justice Piyush Agrawal has observed that GST officers cannot levy tax, interest, or penalty on payments pertaining to supplies made before July 1, 2017, even…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

GST Dept. Has No Jurisdiction On Payments Received Post-GST But Work Completed Under VAT Regime: Allahabad HC

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