Prayagraj, Nov. 22 -- The Allahabad High Court has ruled that Goods and Services Tax (GST) authorities cannot impose tax, penalty or interest on work completed before the introduction of the GST regime.

The case involved a work contractor who received notices for FY 2018-19 under the GST Act. An ex-parte order was later passed due to his inability to respond in time.

The contractor challenged the order, arguing that the disputed payment related to work executed for the Jal Nigam during 2015-16 and 2016-17, periods governed by the Value Added Tax (VAT) regime, not GST. He said VAT had already been deducted as required at that time.

Justice Piyush Agarwal held that payment made after the implementation of GST does not give authorities ju...