D.B.S. Construction (P.) Ltd. V/s State of Bihar (HIGH COURT OF PATNA) : Date of order 25-06-2024

Case Study Name: D.B.S. Construction (P.) Ltd. V/s State of Bihar (HIGH COURT OF PATNA) :Date of order 25-06-2024 Background:D.B.S. Construction (P.) Ltd. (the petitioner) had undertaken a contract in 2009 which was completed before 2015, during which the Value Added Tax (VAT) regime was in effect. However, GST, which replaced VAT, was deducted at 18% for payments related to this pre-GST contract.Key Ruling: Grievance and Relief Sought: The petitioner contended that GST was incorrectly deducted for a contract that was executed and...

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