GST on Works Contract ——-- The petitioner prayed for to reimburse the balance amount payable in terms of representation made on 28th December, 2018 pursuant to an order passed by this Court on 12th December, 2018 and prayed that no coercive action be taken against the Petitioner pursuant to the notice issued on 10th April 2019, calling upon to explain why its registration should not be cancelled for not filing GST returns for a continuous period of six months. The counsel for the petitioner submitted that the directions issued by this Court on 12th December, 2018 setting out in detail the revised guidelines dated 10th December 2018 issued by the Finance Department, Government of Odisha have not been complied with. The respondent counsel submitted that it has applied the revised guideline dated 10th December, 2018. The Court observed that they are not inclined to accept the plea of the Petitioner. It is not possible for this Court to calculate on a case by case basis which component of the work executed by the Petitioner for Opposite Party Nos.1 and 2 is amenable for reimbursement on account of GST and which is not.

Held that:- The Hon’ble High Court declined to undertake this exercise in the writ jurisdiction and leaves it to the Petitioner to seek other appropriate remedies available to the Petitioner in accordance with law.