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    <title>2020 (9) TMI 213 - ORISSA HIGH COURT</title>
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    <description>The court directed the petitioner to submit a representation to the appropriate authority regarding the non-reimbursement of the differential tax amount due to the transition from VAT to GST in works contracts. The authority was instructed to consider and dispose of the representation based on revised guidelines within a specified timeframe. The petitioner retained the right to challenge the authority&#039;s decision if dissatisfied, with no coercive action allowed until the specified date. The writ petition and related cases were disposed of, and the court permitted the use of the soft copy of the order during the COVID-19 lockdown.</description>
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      <link>https://www.taxtmi.com/caselaws?id=398094</link>
      <description>The court directed the petitioner to submit a representation to the appropriate authority regarding the non-reimbursement of the differential tax amount due to the transition from VAT to GST in works contracts. The authority was instructed to consider and dispose of the representation based on revised guidelines within a specified timeframe. The petitioner retained the right to challenge the authority&#039;s decision if dissatisfied, with no coercive action allowed until the specified date. The writ petition and related cases were disposed of, and the court permitted the use of the soft copy of the order during the COVID-19 lockdown.</description>
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