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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.

Works Contract – Problems faced by Contractors-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 with effect from 01.07.2017. 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. The petitioner submitted that in view of the introduction of the GST, he is required to pay tax which was not envisaged while entering into the agreement. The Government has now come out with a revised guidelines in this respect in supersession of the guidelines issued vide Finance Department letter dated 07.12.2017. He has filed Additional Counter Affidavit of O.P.-authority 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 10.12.2018.
Held that:- The Hon’ble High Court directed the petitioner to make a comprehensive representation before the appropriate authority within four weeks. If such a representation is filed, the authority will consider and dispose of the same by 21.10.2020. No coercive action shall be taken against the petitioner till 21.10.2020.—Dhabaleswar Pattanaik Vs. State of Odisha [2020] 28 TAXLOK.COM 004 (Orissa)