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Reimbursment of differential tax amount arising out of change in tax regime from VAT to GST w.e.f. 01.07.2017.

Transitional Provision — The petitioner challenged action of the respondents in not reimbursing the differential tax amount arising out of change in tax regime from VAT to GST with effect from 01.07.2017. Writ petition disposed of with the directions that in view of the Revised guidelines relating to works contract under GST, the petitioner shall make a representation ventilating the grievance and if such a representation is filed, the authority will consider and dispose of the same, in the light of the aforesaid revised guidelines by 29.02.2020. No coercive action shall be taken against the petitioner till 29.02.2020. — Sanjay Kumar Samal Vs. State of Odisha, And Others [2020] 20 TAXLOK.COM 055 (Orissa)

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