Page 47 - GSTL_30th April 2020_Vol 35_Part 5

2020 ] AJIT KUMAR SAHOO v. EXECUTIVE ENGINEER PATTAMUNDAI 533
laid down by the Apex Court in that regard, which we have noticed above,
we are of the considered view that the contention of the Learned Counsel
for the petitioner that no first information report can be lodged against the
petitioner under the provisions of the Code of Criminal Procedure for of-
fences punishable under the Indian Penal Code, as proceeding could only
be drawn against him under the U.P. Goods and Services Tax Act, 2017, is
liable to be rejected and is, accordingly, rejected.”
[Note : U.P. Act should be read as U.P. Goods and Services Tax Act, 2017).
13. Another submission made by the petitioners’ Counsel, that in ab-
sence of complaint from those firms whose papers were found no FIR ought to
be registered, is unworthy of acceptance, particularly when those firms were
found non-existent.
14. For the reasons aforesaid, as the impugned first information report
discloses commission of cognizable offence, the prayer to quash the first infor-
mation report cannot be accepted.
15. The petition is dismissed without prejudice to the right of the peti-
tioners to apply for bail.
_______

2020 (35) G.S.T.L. 533 (Ori.)
IN THE HIGH COURT OF ORISSA AT CUTTACK
C.R. Dash and S.K. Panigrahi, JJ.
AJIT KUMAR SAHOO

Versus
EXECUTIVE ENGINEER PATTAMUNDAI
EXECUTIVE ENGINEER PATTAMUNDAI CANAL DIVISION
KENDRAPARA
EXECUTIVE ENGINEER PATTAMUNDAI
W.P. (C) No. 9404 of 2020, decided on 20-3-2020
Works contract - Transition from VAT to GST - Differential tax
amount arising out of change in tax regime from Value Added Tax (VAT) to
Goods and Services Tax (GST) with effect from 1-7-2017 - Petitioners required
to pay tax not envisaged while entering into the agreement - Revised guide-
lines relating to works contract issued by Government of Odisha, Finance De-
partment vide Office Memorandum No. FIN-CTI-TAX-0045/2017/38535/F, dat-
ed 10-12-2018 according to which, (i) In case the revised GST-inclusive work
value for the Balance Work is more than the original agreement work value for
the Balance Work works contractor is to be reimbursed for the excess amount;
(ii) In case the revised GST-inclusive work value for the Balance Work is less
than the original agreement work value for the Balance Work, the payment to
the works contractor is to be reduced accordingly - Petitioner directed to make
a comprehensive representation before the appropriate authority within four
weeks from today ventilating his grievance and the authority will consider
and dispose of the same, in the light of the aforesaid revised guidelines dated
10-12-2018 issued by the Finance Department, Government of Odisha. [paras 3,
4]
Petition disposed of
[Order]. - Heard Learned Counsel for the parties.
GST LAW TIMES  30th April 2020  47