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    <title>2021 (2) TMI 1307 - 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 review and address the representation based on revised guidelines, with the Petitioner retaining the right to challenge the decision. No coercive action was allowed against the Petitioner until a specified date. The writ petition was disposed of in accordance with the Court&#039;s directions, providing relief to the Petitioner in seeking reimbursement under the new GST regime.</description>
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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 review and address the representation based on revised guidelines, with the Petitioner retaining the right to challenge the decision. No coercive action was allowed against the Petitioner until a specified date. The writ petition was disposed of in accordance with the Court&#039;s directions, providing relief to the Petitioner in seeking reimbursement under the new GST regime.</description>
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      <pubDate>Mon, 01 Feb 2021 00:00:00 +0530</pubDate>
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