HC : State-Dept's refusal to reimburse excess GST deposited under works-contract challenged before Odisha HC

Odisha HC issues notice in writ filed by Petitioner (Contractor) challenging State's denial to reimburse excess tax deposited with Department upon introduction of GST w.e.f. July 1, 2017 in respect of tender awarded for works-contract by the State Dept.; Observes that VAT component formed part of the Bid Price as well as the Contract Price and Petitioner/Contractor quoted rate as per the VAT rate prevailing at the time of invitation to tender; Petitioner also raised...