GST on Works Contract ——-- 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 1st July, 2017. The court observed that 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 Government has come out with a revised guidelines in this respect in supersession of the guidelines issued vide Finance Department letter dated 7th December, 2017.

Held that:- The Hon’ble High Court directed the Petitioner to 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 aforesaid revised guidelines dated 10th December, 2018, preferably by 19th March, 2021. No coercive action shall be taken against the Petitioner till 19th March, 2021.