M/S B.C.Bhuyan Constructions PVT.LTD. vs. The Orissa Industrical Infrastructire Development Corporation
Held
The Court directed the opposite parties (IDCO) to consider and decide the petitioner's pending representations regarding the GST reimbursement. This decision was to be made with a reasoned and speaking order within six weeks.
Facts
The petitioner sought reimbursement of differential tax amounts due to the transition from VAT to GST, which was not processed despite a previous High Court order. The petitioner had filed representations with supporting documents, but they remained pending.
Key Issues
Whether the authorities have taken timely action to process the petitioner's claim for GST reimbursement. The core issue is the inaction of the authorities in complying with a previous court order.
Sections Cited
GST Act
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER
Heard learned counsel for the petitioner by Video Conferencing mode.
By way of this writ petition, the petitioner has challenged the inaction of the opposite parties in reimbursing the differential tax amount arising out of change in tax regime from VAT to GST with effect from 01.07.2017 in spite of the order of this Court dated 26.09.2019 passed in W.P.(C) No.17381 of 2019. 3. It is contended by learned counsel for the petitioner that the petitioner had earlier approached this Court in W.P.(C) No.17381 of 2019 and in compliance to the order of this Court dated 26.09.2019 passed therein, the petitioner filed comprehensive representations dated 11.11.2019 (Annexure-2 series) along with calculation sheet and copy of the order of this Court before the opposite parties, but the same are still pending consideration. Accordingly, a prayer has been made to direct the opposite parties, more particularly opposite party nos.1 to 5 (
The judgment continues below.
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