Government Contractor’s GST Representation Must Be Considered: Orissa HC

Satyabrata Jena Vs State of Odisha and others (Orissa High Court)

In the case Satyabrata Jena vs. State of Odisha & Others before the Orissa High Court, the petitioner, a government contractor, sought relief concerning outstanding payments due to changes in the tax regime from pre-GST to post-GST. The petitioner referenced an internal communication dated 19th February 2024, between the Chief Construction Engineer and the Executive Engineer, which approved the deviation statement for the work executed under the pre-GST regime. The petitioner contended that this document

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