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    <title>2021 (1) TMI 299 - ORRISA HIGH COURT</title>
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    <description>A grievance concerning reimbursement of differential tax arising from the transition from VAT to GST in a works contract was treated as falling within the revised Odisha guidelines for such contracts. The petitioner was directed to file a comprehensive representation before the competent authority, which must examine and dispose of the claim in light of those revised guidelines within the period specified by the Court. Pending that consideration, coercive action was restrained until the stated date, giving the petitioner interim protection while the administrative process was completed.</description>
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      <description>A grievance concerning reimbursement of differential tax arising from the transition from VAT to GST in a works contract was treated as falling within the revised Odisha guidelines for such contracts. The petitioner was directed to file a comprehensive representation before the competent authority, which must examine and dispose of the claim in light of those revised guidelines within the period specified by the Court. Pending that consideration, coercive action was restrained until the stated date, giving the petitioner interim protection while the administrative process was completed.</description>
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