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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. The 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.

Works Contract Tax--Reimbursement of Tax---The petitioner challenged action of the respondent in not reimbursing the differential tax amount arising out of change in tax regime from VAT to GST w.e.f. 01.07.2017 and has also prayed to quash Clause 1(iii) of the Finance Department Memorandum dated 07.12.2017. The petitioner submitted that after GST, the petitioner is required to pay tax which was not envisaged while entering into the agreement. The respondent submitted that similar matter has been decided by this Court on 12.12.2018 wherein he filed the revised guidelines in this respect in supersession of the guidelines issued vide Finance Department letter dated 07.12.2017. Revised guidelines relates 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 that the petitioner shall make a comprehensive representation before the appropriate authority within four weeks ventilating the grievance. If such a representation is filed, the authority will consider and dispose of the same, in the light of the revised guidelines dated 10.12.2018, by the end of December, 2020.