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MANOJ KUMAR MAHARANA vs. THE STATE OF ODISHA
(Orissa High Court)

Hon'ble Judges:

S. K. MISHRA
B.R. SARANGI

Pet. Counsel

B. Panda

Res. Counsel

M.s. Sahoo

Petitioner / Applicant	MANOJ KUMAR MAHARANA
Respondent	THE STATE OF ODISHA
Court	Orissa High Court
State	Odisha
Date	Nov 3, 2020
Order No.	W. P. (C) No.18885 of 2020
Citation	2020(11) TAXREPLY 3488
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ORDER
This matter is taken up through Video Conferencing because of COVID-19 pandemic. Heard Mr. B. Panda, learned counsel for the petitioner and Mr. M.S. Sahoo, learned Additional Government Advocate for the State. By way of this writ petition, the 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. Mr. M.S. Sahoo, learned Addl. Governm....