M/S. Arun Kumar Dixit vs. Deptt. Of Finance
Held
The Court held that the Sales Tax Officer, CT & GST Circle, Balasore (opposite party no. 3) is directed to dispose of the refund claim application preferred by the petitioner as at Annexure-2. The disposal should involve examining the matter in accordance with law. The Court further stipulated that this action must be completed within a period of six weeks from the date of receipt of the certified copy of the order. The ratio decidendi is that statutory authorities must act upon pending applications filed by taxpayers in a time-bound manner as per legal provisions.
Facts
The petitioner filed a writ petition before the High Court seeking a direction for the Sales Tax Officer, CT & GST Circle, Balasore (opposite party no. 3) to refund a claimed amount. The petitioner had submitted a refund claim application, marked as Annexure-2. The petition was filed on 24.07.2019.
Key Issues
1. Whether the Sales Tax Officer, CT & GST Circle, Balasore is obligated to process and decide the refund claim application submitted by the petitioner in accordance with law? The petitioner argued that the Sales Tax Officer should be directed to examine the refund claim and determine its admissibility as prescribed under the law. The revenue or State did not record any specific arguments in the judgment.
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03 24.07.2019
Heard learned counsel for the parties.
By way of this writ petition, the petitioner has prayed for a direction to the Sales Tax Officer, CT & GST Circle, Balasore-opposite party no. 3 to refund the claimed amount after determining the admissibility as prescribed under law.
Upon hearing learned counsel for the parties and on consideration of the materials available on record, this writ petition is disposed of with a direction to the Sales Tax Officer, CT & GST Circle, Balasore-opposite party no. 3 to dispose of the claim application preferred by the petitioner as at Annexure-2 for refund of the amount after examining the matter in accordance with law within a period of six weeks from the date of receipt of the certified copy of this order.
Urgent certified copy of this order be granted on proper application.
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K.S. JHAVERI
(CHIEF JUSTICE)
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The judgment continues below.
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