M/S.S.S. Construction Co. vs. State Of Odisha
Held
The Court disposed of the writ petition in terms of the observations and directions given in W.P.(C) No. 5933 of 2020 dated February 18, 2020. The petitioner was directed to make a comprehensive representation before the appropriate authority within four weeks, detailing all their grievances. The authority was then instructed to consider and dispose of this representation in light of the revised guidelines dated December 10, 2018, issued by the Finance Department, Government of Odisha, as expeditiously as possible, preferably within eight weeks from the date of filing. No coercive action was to be taken against the petitioner until a decision was made on their representation. The petitioner retained the liberty to challenge the authority's decision if aggrieved.
Facts
The petitioner filed a writ petition challenging the action of the opposite parties (revenue/State) in not reimbursing the differential tax amount that arose due to the transition from Value Added Tax (VAT) to Goods and Services Tax (GST) effective from July 1, 2017. The petitioner submitted that an identical matter, W.P.(C) No. 5933 of 2020, had already been disposed of by the High Court on February 18, 2020, and requested that the present petition be decided in the same terms. The learned Additional Government Advocate had no objection to this submission. The Court was informed that revised guidelines dated December 10, 2018, were issued by the Finance Department, Government of Odisha.
Key Issues
1. Whether the petitioner is entitled to reimbursement of the differential tax amount arising from the change in tax regime from VAT to GST, considering the revised guidelines issued by the Finance Department, Government of Odisha? The petitioner argued that their case is identical to W.P.(C) No. 5933 of 2020, which was disposed of by the Court, and therefore, the present petition should be decided in the same manner. The petitioner relied on the previous order of the Court in the identical matter. The revenue/State, through the learned Additional Government Advocate, had no objection to the petitioner's submission and agreed to dispose of the matter in terms of the previous order.
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W.P.(C) No. 14882 of 2020
Arun 25.08.2020
This matter is taken up through video conferencing.
Heard learned counsel for the petitioner and learned Additional Government Advocate.
By means of this writ petition, the petitioner has challenged the action of the opposite parties in not reimbursing the differential tax amount arising out of change in tax regime from Value Added Tax (VAT) to Goods and Service Tax (GST) with effect from 01.07.2017. Learned counsel for the petitioner submits that identical matter, i.e. W.P.(C) No. 5933 of 2020 has already been disposed of by this Court vide order dated 18.02.2020 and this matter may be disposed of in terms of the direction given in the said writ petition. Learned Additional Government Advocate has no objection to the said submission of learned counsel for the petitioner.
In view of the above, this writ petition is disposed of in terms of the observation/direction given by this Court v
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