M/S.Rout Infrastructure PVT.LTD. vs. The Executive Engineer,Prachi
Held
The Court directed the sole opposite party, the Executive Engineer, Prachi Division, Bhubaneswar, to decide on the petitioner's representation dated December 26, 2018, within a period of four weeks from the date of production of a certified copy of the order. This decision is to be made keeping in mind the revised guidelines in the Government of Odisha, Finance Department Office Memorandum dated December 10, 2018, and in accordance with the law. The petitioner was also instructed to provide a copy of their representation along with the certified copy of the High Court's order to expedite the process. The Court explicitly stated that if the petitioner is aggrieved by the authority's decision, they are free to challenge it. Furthermore, no coercive action is to be taken against the petitioner until the representation is disposed of. The Court did not express any opinion on the merits of the petitioner's claim.
Facts
The petitioner, aggrieved by the non-reimbursement of differential tax amounts arising from the transition from Value Added Tax (VAT) to Goods and Services Tax (GST) effective from July 1, 2017, submitted a representation on December 26, 2018, to the Executive Engineer, Prachi Division, Bhubaneswar. This representation relied on a Government of Odisha, Finance Department Office Memorandum dated December 10, 2018. As no decision had been taken on the representation, the petitioner approached the High Court seeking a direction for a decision within a specific timeframe. The sole opposite party is the Executive Engineer.
Key Issues
1. Whether the Court should direct the sole opposite party to decide the petitioner's representation dated December 26, 2018, concerning the non-reimbursement of differential tax amounts due to the GST transition, within a specified period? Petitioner's contention: The petitioner argued that they had submitted a representation highlighting their grievances regarding the tax transition and that no decision had been taken by the authority despite the passage of time. They sought a judicial directive for the authority to consider and decide the representation. The petitioner relied on the Government of Odisha, Finance Department Office Memorandum dated December 10, 2018. Revenue/State's contention: The judgment does not record any specific arguments or contentions from the revenue or State. The Court proceeded to pass directions based on the petitioner's submissions.
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25.02.2020 Heard learned counsel for the parties.
According to learned counsel for the petitioner, the grievance of the petitioner in this case relates to non-reimbursement of 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. He further submits that though highlighting all his grievances, the petitioner has submitted a representation on 26.12.2018 before the Executive Engineer, Prachi Division, Bhubaneswer, Dist: Khurda (sole opposite party) relying on Government of Odisha, Finance Department Office Memorandum No. FIN-CTI-TAX- 0045-2017/38535/F Dated 10.12.2018 (Annexure-3), however, till date, no decision has been taken on such representation. In such background, he prays that a direction be issued to the sole opposite party to take a decision on the above mentioned representation under Annexure-1 within a specific time period.
Considering such submissions and without expressing any opinion on the merits of the claim, this Court directs the sole opposite party to take a decision on the represe
The judgment continues below.
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