M/S.P.M.Contractors PVT.LTD vs. State Of Odisha
Facts
The Petitioner is aggrieved by the deduction of Rs. 5,57,311/- towards GST from its final bill by the Opposite Parties. This is the second round of litigation concerning this grievance. Previously, the Petitioner had filed W.P.(C) No. 26151 of 2019, which was disposed of by this Court on December 18, 2019, with a direction to the Opposite Parties to decide the Petitioner's representation preferably by February 29, 2020. Pursuant to this, the Opposite Parties passed an office order dated November 16, 2020. The present writ petition, W.P.(C) No. 944 of 2021, challenges this office order.
Held
The Court held that the question of whether the Opposite Parties were justified in deducting the sum of Rs. 5,57,311/- towards GST from the Petitioner's final bill is a disputed question of fact. The Court reasoned that for such a dispute, evidence will have to be led by the parties in appropriate proceedings, likely before a Civil Court. Consequently, the Court left it open for the Petitioner to avail such remedies as may be available in accordance with law. The writ petitions were disposed of on this basis, without delving into the merits of the GST deduction itself.
Key Issues
1. Whether the Opposite Parties are justified in deducting Rs. 5,57,311/- towards GST from the Petitioner's final bill? Petitioner's Contention: The Petitioner contends that the deduction is illegal. Revenue's Contention: The Opposite Parties (State) seek to uphold the deduction. The Court noted that the justification for the deduction has turned out to be a disputed question of fact, requiring evidence to be led in appropriate proceedings.
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W.P.(C) No.944 of 2021 &
W.P.(C) No.945 of 2021 03. 16.03.2021 1. Heard Miss Kananbala Roy Choudhury, learned counsel for the Petitioner and Mr. P. K. Muduli, learned Additional Government Advocate for Opposite Parties - State.
This is the second round litigation concerning the Petitioner’s grievance against the action of the Opposite Parties in deducting the amount towards GST from Petitioner’s bills.
According to the Petitioner an amount of Rs.5,57,311/- has illegally been deducted from its final bill by the Opposite Parties.
Earlier the Petitioner had filed W.P.(C) No.26151 of 2019 which stood disposed of by this Court by order dated 18th December 2019 requiring the Opposite Parties to dispose of the representation of the Petitioner preferably by 29th February, 2020. 5. Pursuant thereto the Opposite Parties have passed an office order dated 16th November, 2020. Challenging the aforementioned order W.P.(C) No.944 of 2021 has been filed. W.P.(C) No.944 of 2021
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Having heard learned counsel for parties it appears to the Court that the question whether, in fact, the Opposite Parties are justifi
The judgment continues below.
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