M/S.Rout Infrastructure PVT.LTD vs. The Executive Engineer,Drainage
Held
The Court, without expressing any opinion on the merits of the petitioner's claim, directed the sole opposite party (Executive Engineer, Drainage Division, Chandikhole) to decide the representation dated December 26, 2018, within a period of four weeks from the date of production of the certified copy of the order. The decision was 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 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 no coercive action would be taken against the petitioner until the representation was disposed of. If the petitioner was aggrieved by the decision, they were free to challenge it. The writ petition was disposed of with these directions.
Facts
The petitioner, Prasant, filed a writ petition before the High Court of Orissa, 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. The petitioner had submitted a representation on December 26, 2018, to the Executive Engineer, Drainage Division, Chandikhole, relying on 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 authority to decide the representation within a specified timeframe.
Key Issues
1. Whether the Court should direct the Executive Engineer, Drainage Division, Chandikhole, to decide the petitioner's representation dated December 26, 2018, concerning the non-reimbursement of differential GST amounts, within a specific timeframe? (Question of procedure and administrative action). Petitioner's contention: The petitioner argued that despite submitting a representation on December 26, 2018, to the Executive Engineer, Drainage Division, Chandikhole, relying on the Government of Odisha, Finance Department Office Memorandum dated December 10, 2018, no decision had been taken. Therefore, a direction was sought for the authority to decide the representation within a specific period. Revenue's contention: The judgment does not record any specific arguments or contentions from the revenue or the opposite party. The Court proceeded based on the petitioner's submissions.
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07.02.2020
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, Drainage Division, Chandikhole (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 representation dated 26.12.2018 of the
The judgment continues below.
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Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.