Case Law Details
Case Name : M/s. Harish Chandra Majhi Vs State of Odisha & Others (Orissa High Court)
Related Assessment Year :
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All High Courts Orissa High Court
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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 wa
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