GST on Works Contract ——-- The Petitioner challenged the action of the Opposite Parties in not reimbursing the differential tax amount arising out of change in tax regime from VAT to GST w.e.f. 01.07.2017. The counsel for the Petitioner submitted that the present petition being identical to W.P.(C) No.5933 of 2020, the same may be disposed of in terms of the order dated 18.02.2020. The Advocate for the State does not dispute the said position. The court observed that the main issue involved in such matters is that the difficulty faced by the contractors due to change in the regime regarding works contract under GST.

Held that:- The Hon’ble High Court directed that petitioner shall make a comprehensive representation before the appropriate authority within two weeks. If such a representation is filed, the authority will consider and dispose of the same, in the light of the aforesaid revised guidelines dated 10.12.2018. No coercive action shall be taken against the Petitioner till 15.03.2021.