M/S. S.N. Kanungo Infrastucture vs. The Senior Manager (Civil)

Held

The Court directed the sole opposite party, the Senior Manager (Civil), Sambalpur Group of Project OCC Ltd., to take a decision on the petitioner's representation dated May 27, 2019, within a period of four weeks from the date of production of the certified copy of the order. This decision is to be made keeping in mind the revised guidelines as contained in the Government of Odisha, Finance Department Office Memorandum No. FIN-CTI-TAX-0045-2017/36116/F dated December 7, 2017, and in accordance with law. The petitioner was also directed to supply a copy of their representation along with the certified copy of the order to expedite the disposal. 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 shall be taken against the petitioner until the representation is decided. The Court did not express any opinion on the merits of the claim.

Facts

The petitioner's grievance concerns 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. The petitioner submitted a representation on May 27, 2019, to the Senior Manager (Civil), Sambalpur Group of Project OCC Ltd., relying on a Government of Odisha, Finance Department Office Memorandum dated December 7, 2017. However, no decision had been taken on this representation. The petitioner sought a direction for the opposite party to decide the representation within a specified timeframe. The Court considered the submissions and directed the opposite party to decide the representation within four weeks of receiving a certified copy of the order, adhering to the revised guidelines in the aforementioned Office Memorandum.

Key Issues

1. Whether the Court should issue a direction to the Senior Manager (Civil), Sambalpur Group of Project OCC Ltd. to decide the petitioner's representation dated May 27, 2019, concerning the non-reimbursement of differential tax amounts arising from the VAT to GST transition. Petitioner's contention: The petitioner argued that despite submitting a representation on May 27, 2019, highlighting grievances related to the differential tax amount due to the change from VAT to GST, and relying on the Government of Odisha, Finance Department Office Memorandum dated December 7, 2017, no decision had been taken by the sole opposite party. Therefore, a direction was sought for the opposite party to decide the representation within a specific time period. Revenue/State's contention: The judgment does not record any specific arguments or contentions from the revenue or State. The Court proceeded based on the petitioner's submissions and the existing Office Memorandum.