M/S Prayash Construction , Kalahandi vs. State Of Odisha
Held
The Court directed that the refund be disbursed to the petitioner within six weeks. The respondent authorities were instructed to take all necessary steps to ensure timely disbursement of the refund.
Facts
The petitioner sought a refund of GST paid on a works contract. Despite prior representations and court orders, the refund was not disbursed. The respondent authorities indicated that the delay was due to system lock-ins and the need for revised bills.
Key Issues
The primary issue was the delay in disbursing the GST refund to the petitioner despite the authorities acknowledging the entitlement and the existence of a prior court order. The technicalities of the online payment system were also a factor.
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Cause title — parties, addresses and appearances
2024
1. Mr. Acharya, lear
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