M/S.Rout Infrastructure PVT.LTD. vs. The Executive Engineer, Drainage Division

Held

The Court, without expressing any opinion on the merits of the petitioner's claim, directed the sole opposite party (Executive Engineer, Drainage Division, Angaragadia, Balasore) to take a decision on the petitioner's representation dated December 26, 2018. This decision is to be made within a period of four weeks from the date of production of the certified copy of the order. The authority is to consider the revised guidelines as contained in the Government of Odisha, Finance Department Office Memorandum dated December 10, 2018, and decide the matter 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 also stated that if the petitioner is aggrieved by the authority's decision, they are free to challenge it. No coercive action is to be taken against the petitioner until the representation is decided.

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 December 26, 2018, to the Executive Engineer, Drainage Division, Angaragadia, Balasore, referencing a Government of Odisha, Finance Department Office Memorandum dated December 10, 2018. However, no decision had been taken on this representation. The petitioner sought a direction for the sole opposite party to decide the representation within a specified timeframe.

Key Issues

1. Whether the Executive Engineer, Drainage Division, Angaragadia, Balasore, is obligated to decide the petitioner's representation dated December 26, 2018, concerning the reimbursement of differential tax amounts arising from the VAT to GST transition, within a stipulated period? (Question of law and procedure) Petitioner's contention: The petitioner argued that despite submitting a representation on December 26, 2018, relying on the Government of Odisha, Finance Department Office Memorandum dated December 10, 2018, no decision has been taken by the sole opposite party. Therefore, a direction is sought for the authority to decide the representation within a specific timeframe. Revenue/State's contention: The judgment does not record any specific arguments or contentions made by the revenue or State. The focus is on the petitioner's prayer and the Court's directive.