M/S.Rout Infrastructure PVT.LTD. vs. The Executive Engineer,Rural Works

Held

The Court, considering the petitioner's submissions and without expressing any opinion on the merits of the claim, directed the sole opposite party (Executive Engineer, Rural Works Division, Cuttack) to decide the petitioner's representation dated December 26, 2018, within a period of four weeks from the date of production of a 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 if the petitioner is aggrieved by the authority's decision, they are free to challenge it. No coercive action was to be taken against the petitioner until the representation was decided. The issue of the merits of the tax reimbursement claim was expressly left undecided.

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 July 1, 2017. The petitioner submitted a representation on December 26, 2018, to the Executive Engineer, Rural Works Division, Cuttack, referencing an Office Memorandum dated December 10, 2018, from the Government of Odisha, Finance Department. 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 Executive Engineer, Rural Works Division, Cuttack, to decide the petitioner's representation dated December 26, 2018, concerning the non-reimbursement of differential tax amounts arising from the VAT to GST transition, within a specific timeframe? 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 had been taken. Therefore, a direction was sought for the authority to decide the representation within a specified period. Revenue/State's Contention: The judgment does not record any specific arguments or contentions from the revenue or state. The Court proceeded to pass directions based on the petitioner's submissions.