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The Court is not inclined to interfere in the impugned petition. It is dismissed for the reasons already stated in Harish Chandra Majhi.

Work Contracts under VAT regime —— The petitioner prayed for directions to restitute the benefit of GST to the petitioner along with interest within a stipulated period in respect of work in which the estimated was prepared under the VAT law. The respondent counsel submitted that all these prayers have been answered vide the judgment dated 7th June, 2021 of this Court W.P.(C) No.14924 of 2020 (Harish Chandra Majhi and State of Orissa and others). However, he sought to distinguish the said judgment on certain points. The court observed that they have dealt with a large number of grounds which are more or less similar to the points urged in the present petition. The Court is not satisfied that any new ground has been made out requiring the Court to revisit its judgment in Harish Chandra Majhi. Held that:- The Hon’ble High Court dismissed the petition.
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