Shrabani Dalai vs. State Of Orissa
Facts
The Petitioner filed a writ petition before the Odisha High Court seeking a direction to the Opposite Parties to refund royalty amounts allegedly deducted in excess from the Petitioner's bill. This deduction was made in accordance with the Odisha Minor Mineral Concession Rules, 2016. The Petitioner had previously made a representation on April 8, 2019, to the Commissioner of Commercial Tax and GST, Odisha, Cuttack (Opposite Party No. 4), detailing this grievance. However, this representation had not been disposed of by the authority.
Held
The Court did not decide on the merits of the Petitioner's claim for a refund of excess royalty deductions. Instead, it focused on the procedural aspect of the undisposed representation. The Court directed Opposite Party No. 4, the Commissioner of Commercial Tax and GST, Odisha, Cuttack, to dispose of the Petitioner's representation dated April 8, 2019, if it was still pending. The decision was to be made no later than March 8, 2021, and communicated to the Petitioner by March 15, 2021. The Court noted that if the Petitioner was aggrieved by the decision on the representation, they would be at liberty to pursue appropriate legal remedies. The writ petition was disposed of with these directions.
Key Issues
1. Whether the Petitioner is entitled to a refund of royalty amounts deducted in excess from their bill under the Odisha Minor Mineral Concession Rules, 2016? (Question of law and fact) 2. Whether the Commissioner of Commercial Tax and GST, Odisha, Cuttack, has failed to dispose of the Petitioner's representation dated April 8, 2019, within a reasonable time? (Question of law and fact) Petitioner's Contentions: - The Petitioner argued that royalty amounts were deducted in excess from their bills as per the Odisha Minor Mineral Concession Rules, 2016, and sought a refund. - The Petitioner contended that their representation to the Commissioner of Commercial Tax and GST, Odisha, Cuttack, regarding this grievance, made on April 8, 2019, remained undisposed of. Revenue/State's Contentions: - The judgment records no specific contentions from the Opposite Parties regarding the merits of the refund claim or the delay in disposing of the representation.
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04.02.2021
This matter is taken up by video conferencing mode.
Heard Mr. A. Pattnaik, learned counsel for the Petitioner, Mr. P.K. Muduli, learned Additional Government Advocate for the Opposite Party Nos. 1 to 3, and Mr. S.S. Padhy, learned Additional Standing Counsel for the Opposite Party No.
This writ petition seeks issuance of a direction to the Opposite Parties to refund the royalty amount deducted in excess from the Petitioner’s bill in terms of the Odisha Minor Mineral Concession Rules, 2016. Mr. Pattnaik, learned counsel for the Petitioner submits that on 8th April, 2019 the Petitioner has made a representation to the Commissioner of Commercial Tax and GST, Odisha, Cuttack (Opposite Party No. 4), ventilating his grievance, which has not yet been disposed of.
In the circumstances, it is directed that if the representation of the Petitioner is still pending, the Opposite Party No.4 will dispose of the same not later 8th March, 2021 and the decision thereon be communicated to the Petitioner not later than 15th March, 2021. If the Petitioner is aggrieved by such deci
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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.