M/S. Girish Enterprises vs. Supdt. CT And GST, Central Excise, Rourkela Ii Range

Facts

The petitioner, M/s. Girish Enterprises, filed a writ petition before the Orissa High Court seeking a direction to the Opposite Parties, the Superintendent and Assistant Commissioner of Central Tax, GST & Central Excise, Rourkela, to dispose of their refund application in a time-bound manner. The petition was filed on September 13, 2021. The Opposite Parties, represented by Mr. R.S. Chimanka, accepted notice. The Court did not express any view on the merits of the refund application itself.

Held

The Court, without expressing any view on the merits of the refund application, directed the Assistant Commissioner, GST & Central Excise, Rourkela-I Division, to examine the petitioner's refund application (Annexure-3). The Assistant Commissioner was further directed to provide an opportunity of hearing to the petitioner and pass a reasoned order not later than December 13, 2021. The reasoned order was to be communicated to the petitioner not later than December 20, 2021. The Court also noted that if the petitioner was aggrieved by the order passed, they could seek appropriate remedies in accordance with law. The writ petition was disposed of in terms of these directions.

Key Issues

1. Whether the Court should direct the Opposite Parties to dispose of the Petitioner's refund application in a time-bound manner, without prejudice to the merits of the application. Petitioner's Contention: The petitioner sought a direction for the timely disposal of their refund application. Revenue's Contention: The revenue accepted notice and did not appear to contest the limited prayer made by the petitioner.