GST on Works Contract  ——-- The petitioner counsel submitted that in order to comply with the provisions of Act relating to works contract the State Government have revised the SoR, 2014 vide Works Department Office Memorandum dated 16.09.2017 with effect from 01.07.2017. The respondent counsel submitted that the petition challenging the vires of OM is not maintainable in view of the fact that during the pendency of the writ petitions, the Government of Odisha in Finance Department brought out Revised Guidelines for works contract vide OM dated 10.12.2018. The court observed that the contention of the Additional Government Advocate is correct. 

Held that:- The Hon’ble High Court dismissed the petition.