Reimbursement of differential tax due to change from VAT to GST -- 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 and has also prayed to quash Clause 1(iii) of the Finance Department Memorandum dated 07.12.2017. Batch of writ petitions have been filed on this issue. The issue involved 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, petitioner is required to pay tax which was not envisaged while entering into the agreement. The respondent submitted that 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.
Held that:- The Hon’ble High Court held 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, preferably by 31.03.2019.—Ajit Kumar Swain Vs. Chief Engineer Cum Pd, Pmu (Oiiawmip)  07 TAXLOK.COM 119 (Orissa)