Take notes as you read a judgment using our Virtual Legal Assistant and get email alerts whenever a new judgment matches your query (Query Alert Service). Try out our Premium Member services -- Free for one month.\n\nOrissa High Court\nThis Matter Is Taken Up By Video ... vs Unknown on 1 February, 2021                             W.P.(C) No.3461 of 2021\n\n\n\n\n                       This matter is taken up by video conferencing mode.\n02.   01.02.2021\n                       Heard Mr. S.K.Rout, learned counsel for the Petitioner\n                   and Mr. P.K.Muduli, learned Addl. Government Advocate,\n                   for the State-Opposite Parties.\n\n                   2. Mr. P.K. Muduli, learned Additional Government\n                   Advocate for the State accepts notice for Opposite Party\n                   Nos.1 to 3.\n\n                   3. Mr. S.K.Rout, learned counsel for the Petitioner submits\n                   that the present writ petition being identical to W.P.(C)\n                   No.5933 of 2020, the same may be disposed of in terms of\n                   the order dated 18.02.2020, passed in W.P.(C) No.5933 of\n                   2020.\n\n                   4. Mr. P.K. Muduli, learned Additional Government\n                   Advocate for the State-opposite parties does not dispute the\n                   said position.\n\n                   5. By way of this writ petition, Petitioner has challenged\n                   the action of the Opposite Parties in not reimbursing the\n                   differential tax amount arising out of change in tax regime\n                   from Value Added Tax (VAT) to Goods and Service Tax\n                   (GST) with effect from 01.07.2017.\n\n                   6. Batch of writ petitions are being filed on this issue. The\n                   main issue involved in such matters is that the difficulty\n                             2\n\n\n\n\nfaced by the contractors due to change in the regime\nregarding works contract under GST. The grievance of the\nPetitioner is that in view of the introduction of the GST,\nPetitioner is required to pay tax which was not envisaged\nwhile entering into the agreement.\n\n7. In that view of the matter, Petitioner shall make a\ncomprehensive      representation    before    the    appropriate\nauthority within two weeks from today ventilating the\ngrievance. If such a representation is filed, the authority will\nconsider and dispose of the same, in the light of the\naforesaid revised guidelines dated 10.12.2018 issued by the\nFinance    Department,      Government        of     Odisha,   as\nexpeditiously as possible, preferably by 15.03.2021.\n\n8.   If the Petitioner(s) will be aggrieved by the decision of\nthe authority, it will be open for the Petitioner(s) to\nchallenge the same.\n\n9. No coercive action shall be taken against the Petitioner\ntill 15.03.2021.\n\n10. The writ petition is disposed of accordingly.\n\n11. As there are certain restrictions due to pandemic\nCOVID-19 situation, learned counsel for the parties may\nutilize a soft copy of this order available in the High Court's\nwebsite or print out thereof at par with certified copy in\n                                       3\n\n\n\n\n             the manner prescribed, vide Court's Notice No.4587, dated\n             25th March, 2020.\n\n                                              (Dr. S. Muralidhar)\n                                                 Chief Justice\n\n\n                                                 (S. Pujahari )\n                                                      Judge\n\n\n\n\nR.K.Sethi/\nS.K.Barik