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 1^st July, 2017 consequently, the Court found no merit in assessee’s challenge to quashed the said OM in law.

Held:  Assessee wa

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