GST Refund for Contractor Approved Despite Locked Payment System

Prayash Construction Vs State of Odisha and others (Orissa High Court) Orissa High Court addressed a dispute regarding GST refunds for a government contractor, Prayash Construction, whose payments were locked due to the Online Management Monitoring and Accounting System (OMMAS). The petitioner sought reimbursement of the differential GST amount after a rate revision, arguing that the refund was due despite the final bill being processed before the new rates were announced. The government admitted that the refund was legitimate but cited technical constraints, as the payment system was locked a...