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By way of this writ petition, petitioner has challenged action of the opposite parties in not reimbursing the differential tax amount arising out of change in tax regime from Value Added Tax (VAT) to Goods and Service Tax (GST) with effect from 01.07.2017

Work Contract under GST—— The petitioner challenged 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 and has also prayed to quash Clause 1(iii) of the Finance Department Memorandum dated 07.12.2017. The respondent counsel submitted that the Government has now come out with a revised guidelines on 10.12.2018 in this respect in supersession of the guidelines issued vide Finance Department letter dated 07.12.2017. Held that:- The Hon’ble High Court directed that the petitioner shall 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, in the light of the aforesaid revised guidelines dated 10.12.2018 by 31.03.2019. No coercive action shall be taken against the petitioner till 31.03.2019.
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