TMI Blog2021 (11) TMI 981X X X X Extracts X X X X X X X X Extracts X X X X ..... work in which the estimate was prepared under the VAT law - direction to opposite party not to prepare fresh schedule of rates considering rapidly change of rate and price and calculate the differential amount of GST on the contract in which estimate was prepared under VAT - HELD THAT:- On perusal of the judgment delivered by this Court in M/S. HARISH CHANDRA MAJHI VERSUS STATE OF ODISHA OTHER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which read as under: i. why the action and decision of the Opp.parties shall not be declared illegal, unconstitutional and violative of legal right of the petitioner on account of the Taxes being shared and borne by the petitioner on post enactment goods and Service Tax Act, 2017, thereby infringing the Goods and Service Tax, 2017. ii. the Opp. parties shall not be directed to restitut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nge to the letter under Annexure-2 since the Petitioner has already answered the said notice. 3. As regards remaining four prayers, it is pointed out at the outset by Mr. Muduli, learned Additional Government Advocate (AGA) for the State that all these prayers have been answered against the Petitioner by the judgment dated 7th June, 2021 of this Court W.P.(C) No.14924 of 2020 (Harish Chandra Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grounds which are more or less similar to the points urged in the present petition. The Court is not satisfied that any new ground has been made out requiring the Court to revisit its judgment in Harish Chandra Majhi (supra). Consequently, the Court is not inclined to interfere in the impugned petition. It is dismissed for the reasons already stated in Harish Chandra Majhi (supra). 5. The peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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