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

Held

The Court, without expressing any opinion on the merits of the petitioner's claim, directed the Executive Engineer, Jajpur Irrigation Division, to decide on the petitioner's representation dated December 26, 2018, within four weeks from the date of production of a certified copy of the order. The decision is to be made keeping in mind the revised guidelines in the Government of Odisha, Finance Department Office Memorandum No. FIN-CTI-TAX-0045-2017/38535/F 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 noted 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. The writ petition was disposed of with these directions.

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, Jajpur Irrigation Division, 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 on the representation within a specified timeframe.

Key Issues

1. Whether a direction should be issued to the Executive Engineer, Jajpur Irrigation Division, to decide on the petitioner's representation dated December 26, 2018, concerning the non-reimbursement of differential tax amounts due to the GST transition? Petitioner's Argument: The petitioner argued that despite submitting a representation on December 26, 2018, to the Executive Engineer, Jajpur Irrigation Division, highlighting grievances related to the non-reimbursement of differential tax amounts arising from the VAT to GST transition, no decision had been taken. The petitioner relied on the Government of Odisha, Finance Department Office Memorandum No. FIN-CTI-TAX-0045-2017/38535/F dated December 10, 2018, and prayed for a direction to the authority to decide the representation within a specific period. Revenue/State's Argument: The judgment does not record any specific arguments made by the revenue or state.