GST on Works Contract —— The petitioner challenged the action of the respondent in not reimbursing the differential tax amount arising out of change in tax regime from VAT to GST with effect from 1st July, 2017. 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 Petitioner submitted that in view of the introduction of the GST, he is required to pay tax which was not envisaged while entering into the agreement. The court observed that the Government has come out with a revised guidelines in this respect in supersession of the guidelines issued vide Finance Department letter dated 7th December, 2017.

Held that:- The Hon’ble High Court directed that the Petitioner shall make a comprehensive representation before the appropriate authority within four weeks. If such a representation is filed, the authority will consider and dispose of the same, in the light of the revised guidelines dated 10th December, 2018, within a period of three months. No coercive action shall be taken against the Petitioner till a decision by the authority is taken.