M/S.S.N.Kanungo Infrastructure vs. Sr. Manager(Civil)

Held

The Court, considering the submissions and without expressing any opinion on the merits of the claim, directed the sole opposite party 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 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 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 stipulated that no coercive action would be taken against the petitioner until the representation was decided. The writ petition was disposed of with these directions.

Facts

The petitioner's grievance pertains to the non-reimbursement of the differential tax amount resulting 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), Sonepur Group of Projects, Odisha Construction Corporation Limited, Sonepur, 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 sole opposite party to decide the representation within a specified timeframe.

Key Issues

1. Whether the Court should direct the opposite party to decide the petitioner's representation regarding the differential tax amount arising from the VAT to GST transition? (Question of law and fact, concerning administrative action and entitlement to reimbursement). Petitioner's contentions: The petitioner argued that they had submitted a representation on May 27, 2019, to the Senior Manager (Civil), Sonepur Group of Projects, relying on the Government of Odisha, Finance Department Office Memorandum dated December 10, 2018. Despite the passage of time, no decision had been taken on this representation. Therefore, the petitioner prayed for a direction to the opposite party to decide the representation within a specific period. Revenue/State's contentions: The judgment does not record any specific contentions from the revenue or State. The proceedings appear to be at the stage of seeking a direction for decision on a representation.