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 it is not possible for this Court in its writ jurisdiction under Article 226 of the Constitution to calculate on a case to case basis which component of the work executed by the Petitioner for reimbursement on account of GST and which is not. The court relied upon the decision in respect of M/s. Maa Vaishno Devi Construction Vrs. The Executive Engineer, Bhubaneswar R&B Division-IV, Bhubaneswar.

Held that:- The Hon’ble High Court dismissed the petition and left it to the Petitioner to seek other appropriate remedies available to him in accordance with law.