M/S Mecon LTD. vs. Deputy Commissioner Of St And GST
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The petitioner, M/s. Mecon Ltd., filed a writ petition before the High Court of Orissa at Cuttack challenging a letter/order dated 19.12.2022 issued by the Deputy Commissioner of ST & GST, Rourkela-I Circle. This order directed the petitioner to refund Rs. 90,99,591/- along with interest by 15.01.2023, failing which legal action would be taken. The petitioner's counsel stated that the petitioner had already availed the remedy of appeal before the appropriate forum and sought a direction for early disposal of the appeal. The Opposite Parties, represented by the Additional Standing Counsel for the CT & GST Department, contended that prioritizing the petitioner's appeal might affect the disposal of older pending cases.
Held
The Court noted that the petitioner had already preferred an appeal before the appellate authority. Therefore, it was open to the petitioner to file a separate application before the appellate authority seeking either the expeditious conclusion of their appeal or for the grant of an interim order, as was prayed for in the writ petition. If such an application were filed, the appellate authority was directed to consider and pass an appropriate order in accordance with the law. The Court explicitly stated that it had not expressed any opinion on the merits of the case. The writ petition was disposed of with these observations and directions.
Key Issues
1. Whether the petitioner is entitled to a direction for the expeditious disposal of their appeal before the appellate authority, considering the order dated 19.12.2022 directing refund of Rs. 90,99,591/- with interest. Petitioner's contention: The petitioner argued that since they have already filed an appeal before the appropriate forum, a direction for early disposal of this appeal would suffice their purpose. They relied on the fact that they have availed the statutory remedy. Revenue/State's contention: The Opposite Parties contended that directing the appellate authority to consider the petitioner's case on priority might negatively impact the disposal of numerous older cases pending before the same authority. They argued that there was no emergency warranting such priority.
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Cause title — parties, addresses and appearances
ORDER 13.03.2023 Order No. 01
This matter is taken up through hybrid mode.
Heard Mr. J. Sahoo, learned Senior Counsel appearing along with Ms. Kajal Sahoo, learned counsel for the petitioner and Mr. S.S. Padhy, learned Additional Standing Counsel appearing for the CT & GST Department.
The petitioner has filed this writ petition seeking to quash the letter/order dated 19.12.2022 under Annexure-13 issued by opposite party no.1 directing the petitioner to refund Rs.90,99,591/- along with interest by 15.01.2023 positively, failing which action as per provision of law shall be taken without further reference.
Mr. J. Sahoo, learned Senior Counsel appearing for the petitioner fairly contended that the petitioner has already availed
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remedy by preferring appeal before the appropriate forum. Therefore, if direction is given to the appellate authority for early disposal of the appeal, it will suffice the purpose of the petitioner.
Mr. S.S. Padhy, learned Additional Standing Counsel appearing for the CT & GST Department contended that since a number of year old cases are pending before the appellate authority, any direction is issued to consider the appeal of the petitioner on priority basis it may affect the disposal of the old cases. As such, there is no such emergency to ask the appellate authority to consider the case of the petitioner on priority basis.
Considering the contentions raised by learned counsel for the parties, since the petitioner has already preferred appeal before the appellate authority, it is open to the petitioner to file an application before the appropriate forum either to conclude
the appeal as expeditiously as possible or for grant of interim order, as has been prayed in the writ petition. If such an application is filed, the appellate authority shall consider and pass appropriate order in accordance with law. However, this Court has not expressed any opinion on the merits of the case.
With the above observation and direction, the writ petition stands disposed of.
Issue urgent certified copy as per rules.
Alok
(DR. B.R. SARANGI)
JUDGE
(M.S. RAMAN)
JUDGE
Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.