M/S.Sushanta Kumar Panda vs. State Of Odisha
Held
The Court did not decide the substantive issue of entitlement to GST reimbursement. Instead, it permitted the petitioner to make a representation to the appropriate department of the State Government within two weeks. The competent authority of the State Government is directed to consider this representation, taking into account the office memorandum dated December 10, 2018, and the court's order, and to decide the same within six weeks of receiving the representation. The ratio of this decision is that when a substantive claim is raised in a writ petition but the parties agree to a procedural resolution, the court may direct the appropriate authority to consider the representation based on relevant government instructions. No specific issue was expressly left undecided, as the court facilitated a process for resolution rather than adjudicating the claim.
Facts
The petitioner, Odisha Construction Limited, a Government of India undertaking, filed a writ petition seeking to quash a letter dated December 12, 2018, issued by itself (referred to as opposite party No.4). The petitioner also sought a direction for reimbursement of the tax element on account of GST, as per an office memorandum dated December 10, 2018. During the course of arguments, the petitioner's counsel was permitted to make a representation to the State Government within two weeks. The competent authority was directed to decide this representation within six weeks of its receipt, considering the aforementioned office memorandum and a copy of the court's order.
Key Issues
1. Whether the petitioner is entitled to reimbursement of the tax element on account of GST as per the office memorandum dated 10.12.2018? This issue arises from the petitioner's prayer for such reimbursement. The petitioner argued for reimbursement based on the office memorandum. The revenue or State's argument is not recorded in the judgment. The court did not explicitly frame these as questions of law or mixed law and fact, nor did it name specific provisions or precedents relied upon by either side in the context of a formal legal dispute. The matter was disposed of on a procedural direction.
AI-generated summary — verify with the full judgment below
27.03.2019
By way of this writ petition, the petitioner has prayed for quashing of letter No.OCC/AGP769(6) dated 12.12.2018(Annexure-1) issued by opposite party No.4- Odisha Construction Limited, a Government of India undertaking Odisha Road and Works Project and direct said opposite party No.4 to reimburse the tax element on account of GST as per office memorandum No.38535 dated 10.12.2018 (Annexure-7).
In course of argument, learned counsel for the petitioner prays for and is permitted to make a representation to the State Government in appropriate Department within a period of two weeks hence. In case, such a representation is filed, the competent authority will decide the same taking into consideration the Office Memorandum dated 10.12.2018 of the Government in Finance Department under Annexure-7, within a period of six weeks from the date of receipt of such representation along with a copy of this order.
With the aforesaid direction, the writ petition is disposed of.
Issue urgent certified copy of the order on proper application.
ss
W.P.(C) No. 22037 of 2018 ........... ( K.S. Jhaveri ) Chief Justice
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.