9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (2) TMI 1307 - HC - VAT and Sales TaxReimbursement of 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 - 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 - HELD THAT - The Petitioner shall make a comprehensive representation before the appropriate authority within two weeks from today ventilating the grievance. If such a representation is filed the authority will consider and dispose of the same in the light of the revised guidelines dated 10.12.2018 issued by the Finance Department Government of Odisha as expeditiously as possible preferably by 15.03.2021. The writ petition is disposed off.
Issues:
Challenge to non-reimbursement of differential tax amount due to change from VAT to GST in works contract under GST regime. Analysis: The writ petition challenged the Opposite Parties' action of not reimbursing the differential tax amount resulting from the transition from Value Added Tax (VAT) to Goods and Service Tax (GST) effective from 01.07.2017. The main issue highlighted was the difficulty faced by contractors in works contracts under the new GST regime. The Petitioner contended that the introduction of GST required them to pay taxes not initially anticipated in their agreements. The Court directed the Petitioner to submit a comprehensive representation to the appropriate authority within two weeks, outlining their grievances. The authority was instructed to review and address the representation based on revised guidelines issued by the Finance Department, Government of Odisha, preferably by 15.03.2021. The Petitioner was granted the right to challenge the authority's decision if aggrieved, and no coercive action was permitted against the Petitioner until the specified date. Furthermore, due to the COVID-19 pandemic, the parties' counsel were advised to use the soft copy of the order available on the High Court's website or a printed copy as per the prescribed method, equivalent to a certified copy, as per the Court's Notice No. 4587 dated 25th March 2020. The writ petition was disposed of in accordance with the directions provided in the judgment.
|
