The Orissa High Court directed the Appropriate Authority to consider difficulty faced by contractors due to change in GST regime on works contract. By way of the writ petition, the Petitioner, M/s. Nobadurga Construction Pvt. Ltd, has challenged the action of the Opposite Parties in not reimbursing the differential tax amount arising out of change in tax regime from Value Added Tax (VAT) to Goods and Service Tax (GST) with effect from 1st July, 2017.
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