HC quashes Plea to challenge Office Memorandum prescribing guidelines for implementation of GST in works contract

M/s. Harish Chandra Majhi Vs State of Odisha & Others (Orissa High Court) Conclusion: Since Office Memorandum (OM) only prescribed the manner/procedure of calculation to determine the amount of tax in a particular eventuality in the transitional period of migration to GST Act with effect from 1st July, 2017 consequently, the Court found no merit in assessee’s challenge to quashed the said OM in law. Held:  Assessee was a registered work contractor and was stated to have executed many works contracts during the pre-GST period as well as post-GST period. He claimed to have executed tw...