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2021 (2) TMI 819 - ORISSA HIGH COURTReimbursement of GST - change in tax regime from Value Added Tax (VAT) to Goods and Service Tax (GST) - grievance of the Petitioner is that in view of the introduction of the GST, Petitioner is required to pay tax which was not envisaged while entering into the agreement - HELD THAT:- The Government has now come out with a revised guidelines in this respect in supersession of the guidelines issued vide Finance Department letter dated 7th December, 2017. Additional Counter Affidavit of Opposite Party-authority has been filed in similar cases annexing the revised guidelines relating to works contract under GST issued by the Government of Odisha, Finance Department vide Office memorandum No. FIN-CTI-TAX-0045-2017/38535/F Dated 10th December, 2018. In that view of the matter, the Petitioner shall make a comprehensive representation before the appropriate authority within four weeks from today ventilating the grievance. If such a representation is filed, the authority will consider and dispose of the same, in the light of the aforesaid revised guidelines dated 10th December, 2018 issued by the Finance Department, Government of Odisha, as expeditiously as possible, preferably by 31st March, 2021 - If the Petitioner will be aggrieved by the decision of the authority, it will be open for him to challenge the same. No coercive action shall be taken against the Petitioner till 31st March, 2021 - The writ petition is disposed off.
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