Pradeep Kumar Sahoo v. State of Orissa
Case brief
What is this about?
The petitioner challenged the rejection of a claim for differential GST tax on works contracts awarded before the GST inception. The Court relied on new government guidelines and adjourned the matter for the petitioner to file a representation within four weeks.
What did the court decide?
No coercive action to be taken against the petitioner till 30.04.2019; directed to file a representation within four weeks.
What the court decided
A compact analysis
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.P.(C) No. 21 of 2019
- 12.02.2019 By way of this writ petition, petitioner has challenged the action of the opposite parties in not reimbursing the differential tax amount arising out of change in tax regime from Value Added Tax (VAT) to Goods and Service Tax (GST) with effect from 01.07.2017.
Batch of writ petitions are being filed on this issue. 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 grievance of the petitioner is that in view of the introduction of the GST, petitioner is required to pay tax which was not envisaged while entering into the agreement.
Learned Addl. Government Advocate submits 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. He files an Additional Counter Affidavit of O.P. No.2 annexing the revised guidelines relating to works contract under GST issued by the Government of Odisha, Finance Department vide Office memorandum No. FIN-CTI-TAX0045-2017/38535/F Dated 10.12.2018, which reads as under:
“Sub: Revised guidelines relating to works contract under GST.
The guidelines regarding works contract under GST was issued vide Finance Department letter No. FINCTI-TAX-0045-2017-36116/F dated 07.12.2017. Subsequently, the National Rural Infrastructure Development Agency (NRIDA), Ministry of Rural Development, Government of India have issued guidelines for works contract on implementation of Goods and Services Tax. Several representations have been received
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Issues for consideration
1 issue framed by the court
Whether the petitioner is entitled to reimbursement of differential tax amount due to the change in tax regime from VAT to GST.
Parties & counsel
- petitioner
Petitioner
- respondent
Opposite Parties
Coram
K.S. Jhaveri
Case details
As recorded by the court registry
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