Shanti Prime Publication Pvt. Ltd.
Transitional Credit — Petitioner challenged the action of the respondents in not reimbursing the differential tax amount arising out of change in tax regime from Value Added Tax (VAT) to GST with effect from 01.07.2017. Writ petition disposed of directing the petitioner to make comprehensive representation before the respondents and if same is filed then the respondents will consider and disposed of in the light of the revised guidelines dated 10.12.2018 issued by the Finance Department, Government of Odisha. Till disposal of the representation, no coercive action shall be taken against the petition. Gouri Shankar Mishra Vs. State of Odisha  11 TAXLOK.COM 034 (Orissa)