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2021 (11) TMI 232

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..... y change of rate and price - calculation of differential amount of GST on the contract in which estimate was prepared under VAT - HELD THAT:- On perusal of the judgment delivered by this Court in M/S. HARISH CHANDRA MAJHI VERSUS STATE OF ODISHA OTHERS [ 2021 (6) TMI 381 - ORISSA HIGH COURT ], the Court finds that the Court has dealt with a large number of grounds which are more or less simi .....

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..... i. Consequently, the Court is not inclined to interfere in the impugned petition. It is dismissed for the reasons already stated in Harish Chandra Majhi. Petition dismissed. - W.P.(C) No.12033 of 2021 - - - Dated:- 2-11-2021 - DR. S. MURALIDHAR CHIEF JUSTICE AND B.P. ROUTRAY JUDGE Petitioner Mr. Kananbala Roy Choudhury, Advocate Opposite Parties Mr. P.K. Muduli, AGA Mr. S. Padhy .....

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..... iv. why the Notice under Annexure-3 shall not be declared illegal, arbitrary and same shall not be quashed; v. why the Opp.party shall not be directed to prepare a fresh schedule of rates considering rapidly change of rate and price and calculate the differential amount of GST on the contract in which estimate was prepared under VAT. 2. At the outset, Ms. Roy Choudhury, learned counse .....

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..... ation of the Government of Orissa, he submission is that the impugned notification is not consistent with the Government of India notification in many respects. She has also made a point about the embedded taxes which was subsumed in the value not being excluded while arriving at the base price for the purposes of levy of GST. 4. On perusal of the judgment delivered by this Court in Harish Chan .....

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