Bijan Kumar Parida vs. State Of Odisha
Held
The Court directed the Executive Engineer, Rural Works Division, Anandpur (opposite party No.3), to take a decision on the petitioner's representation dated December 28, 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 contained 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 law. The petitioner was also instructed to provide 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 Court explicitly stated that it was not expressing any opinion on the merits of the claim. If the petitioner remained aggrieved by the authority's decision, they would be at liberty to challenge it.
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 28, 2019, to the Executive Engineer, Rural Works Division, Anandpur (opposite party No.3), 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 authority to decide the representation within a specified timeframe. The Court considered the submissions and directed the opposite party No.3 to decide the representation within four weeks of receiving a certified copy of the order, taking into account the relevant government memorandum.
Key Issues
1. Whether the Court should issue a direction to the opposite party No.3 to decide the petitioner's representation dated December 28, 2019, concerning the non-reimbursement of differential tax amounts arising from the VAT to GST transition. Petitioner's contention: The petitioner argued that despite submitting a representation on December 28, 2019, to the Executive Engineer, Rural Works Division, Anandpur, relying on a 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 time period. Revenue/State's contention: The judgment does not record any specific contention from the revenue or state regarding this issue. The Court proceeded to pass an order based on the petitioner's submissions and the existing government memorandum.
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03.02.2020
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 28.12.2019 before the Executive Engineer, Rural Works Division, Anandpur (opposite party No.3) relying on Government of Odisha, Finance Department Office Memorandum No. FIN-CTI- TAX-0045-2017/38535/F Dated 10.12.2018, however, till date, no decision has been taken on such representation. In such background, he prays that a direction be issued to opposite party No.3 to take a decision on the above mentioned representation under Annexure-1 series within a specific time period.
Considering such submissions and without expressing any opinion on the merits of the claim, this Court directs the opposite party No.3 to take a decision on the representation dated 28.12.2019 of the petitioner un
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