M/S.Maa Vaishono Devi Construction vs. The Chief Engineer,The Odisha State Police Housing And Welfare Corporation LTD.,Bbsr

WP(C)/7959/2019HC OrissaGSTCNR ODHC01022167201904 December 2019Bench: MR. JUSTICE K. S. JHAVERI (CJ),MR. JUSTICE K.R.MOHAPATRA1 pages

AI SummaryRemanded

Held

The Court, considering the limited nature of the grievance, directed the petitioner to submit a fresh application to the concerned authority, raising all contentions within two weeks. The concerned authority was then directed to consider and decide the application on its merits in accordance with the law within four weeks from the date of filing. The petitioner was also granted liberty to file a fresh application in case of any difficulty. The Court did not decide the merits of the claim for reimbursement.

Facts

The petitioner filed a writ petition before the High Court challenging the action of the opposite parties (revenue/State) for not reimbursing the differential tax amount. This differential tax arose due to the transition from VAT to GST, effective from July 1, 2017. The specific amount in dispute is not stated. The procedural history is limited to the filing of the writ petition and the court's order.

Key Issues

1. Whether the petitioner is entitled to reimbursement of the differential tax amount arising from the transition from VAT to GST, and if so, under which provision of law? The petitioner argued that they are entitled to reimbursement of the differential tax amount due to the change in tax regime from VAT to GST. The revenue/State's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

20 04.12.2019 Heard learned counsel for the parties. By way of this writ petition, the petitioner has challenged the action of opposite parties in not reimbursing the differential tax amount with regard to change of tax from VAT to GST with effect from 01.07.2017. Considering the limited nature of grievance made by the petitioner, it is directed that if the petitioner submits an application raising all the contentions before the concerned authority within a period of two weeks from today, he shall do well to consider and decide the same on merit in accordance with law within a period of four weeks from the date of filing of such application along with certified copy

of this order.

The petitioner is at liberty to file a fresh application, in case of any difficulty.

This writ petition is accordingly disposed of.

Urgent certified copy of this order be granted on proper application.

……………………..

K.S. JHAVERI

(CHIEF JUSTICE) bks/jm

………………………

K.R. MOHAPATRA,

(JUDGE)

W.P.(C)

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.