M/S.Krushna Charan Samal,Proprietoeship Firm vs. State Of Odisha
Held
The Court disposed of the writ application by directing the petitioner to file a detailed representation before the appropriate authority (Opposite Party No. 4) within three weeks. Upon receipt of such representation, the competent authority is directed to decide the same within six weeks from the date of receipt. The decision is to be made taking into consideration the Office Memorandum dated 10.12.2018 of the Government in the Finance Department (Annexure-4). The Court did not make a definitive finding on the entitlement to reimbursement but provided a procedural path for its resolution. No specific issue was expressly left undecided, but the merits of the reimbursement claim were not adjudicated.
Facts
The petitioner filed a writ application seeking a direction to Opposite Party No. 4 to reimburse the tax element on account of GST, as per Office Memorandum No. 38535 dated 10.12.2018. The petitioner sought this reimbursement based on the aforementioned Office Memorandum. The case was heard by the High Court. The Court considered previous disposals of similar cases.
Key Issues
1. Whether the petitioner is entitled to reimbursement of the tax element on account of GST as per the Office Memorandum dated 10.12.2018? Petitioner's contention: The petitioner argued that they are entitled to the reimbursement of the tax element on account of GST as per the Office Memorandum dated 10.12.2018. They relied on the Office Memorandum (Annexure-4) as the basis for their claim. Revenue's contention: The judgment does not record any specific arguments or contentions made by the revenue or the opposite parties.
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18.02.2020 Heard.
The petitioner has filed this writ application for issuance of the direction to the Opposite Party No.4 to reimburse the tax element on account of GST as per the Office Memorandum No.38535, dated 10.12.2018 (Annexure- 4).
Having heard learned counsel for the petitioner and taking into consideration the earlier disposal of such cases by this Court in different writ petitions, we dispose of the present writ application, directing the petitioner to file a detailed representation before the appropriate authority (Opposite Party No.4) within a period of three weeks hence. Incase such representation is filed, the competent authority shall decide the same, taking into consideration the Office Memorandum dated 10.12.2018 of the Government in Finance Department under Annexure- 4, within a period of six weeks from the date of receipt of such representation along with a copy of this Order.
The writ application is accordingly disposed of.
Urgent certified copy of this Order be granted as per rules.
………………………….
C.R. Dash, J.
The judgment continues below.
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