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KAILASH CHANDRA BISOYI vs. STATE OF ODISHA
(Orissa High Court)

Hon'ble Judges:

S. MURALIDHAR
B.R. SARANGI

Pet. Counsel

A. Sanganeria

Res. Counsel

P.k. Muduli

Petitioner / Applicant	KAILASH CHANDRA BISOYI
Respondent	STATE OF ODISHA
Court	Orissa High Court
State	Odisha
Date	Jan 5, 2021
Order No.	W. P.(C) No. 37255 of 2020
Citation	2021(1) TAXREPLY 3719
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ORDER
Heard Mr. A. Sanganeria, learned counsel for the petitioner and Mr. P.K. Muduli, learned Addl. Government Advocate, for the State-opposite parties by Video Conferencing mode. 2. Mr. P.K. Muduli, learned Additional Government Advocate for the State accepts notice for opposite party nos.1 to 3. 3. Mr. A. Sanganeria, learned counsel for the petitioner submits that the present writ petition being identical to W.P.(C) No.5933 of 2020, the same may be disposed of in terms of the order dated 18.02.2020, passed in W.P.(C) No.5933 of 2020. 4. Mr. P.K. Muduli, learned Additional Government Advocate for the State-opposite parties does not dispute the said position. 5. 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. 6. Batch of writ petitions are being filed on this....