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Assessee to make representation before appropriate authority as differential tax of pre-GST regime was not reimbursed

June 6, 2019[2019] 105 265 (Orissa)

GST : Where assessee, a works contractor, filed writ petition challenging action of Executive Engineer of Government of Odisha in not reimbursing differential tax amount arising out of change in tax regime from Value Added Tax to Goods and Services Tax with effect from 1-7-2017, assessee was directed to make representation before appropriate authority ventilating grievance, who would consider same in light of revised Office Memorandum No. FIN-CTI-TAX-0045-2017/38535/F, dated 10-12-2018 issued by Government of Odisha

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