M/S.Krishna Construction vs. Odisha State Police Housing And Welfare Corporation LTD.
Held
The Court noted that revised guidelines were issued by the Finance Department superseding the earlier ones. The petitioner was directed to make a representation based on these new guidelines, which the authority would consider and dispose of expeditiously.
Facts
The petitioner challenged the non-reimbursement of differential tax amounts due to the shift from VAT to GST for works contracts. The grievance was that GST was payable on contracts entered into before its implementation.
Key Issues
Whether contractors are entitled to reimbursement for GST on works contracts entered into before GST implementation. The applicability and interpretation of government guidelines regarding GST on works contracts.
Sections Cited
Not Applicable
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20.12.2018
Heard learned counsel for the parties.
By way of this writ petition, petitioner has challenged 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 and has also prayed to quash Clause 1(iii) of the Finance Department Memorandum dated 07.12.2017. 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 t
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