M/S.Shushanta Kumar Panda vs. State Of Odisha
Held
The Court did not decide the merits of the petitioner's claim for GST reimbursement. Instead, it permitted the petitioner to make a representation to the appropriate department of the State Government within two weeks. The Court directed that upon receipt of such a representation, the competent authority of the State Government would decide the same within six weeks. This decision would be made taking into consideration the Office Memorandum dated 10.12.2018 issued by the Government in the Finance Department. The Court's decision was to facilitate a formal process for addressing the petitioner's grievance rather than adjudicating the underlying GST reimbursement issue. No specific provision of the GST Act was directly interpreted or applied in the final decision.
Facts
The petitioner, Odisha Construction Limited, a Government of India undertaking, filed a writ petition seeking to quash a letter dated 12.12.2018 issued by itself (identified as opposite party No.4) and to direct itself to reimburse the tax element on account of GST as per an office memorandum dated 10.12.2018. The petitioner sought this relief from itself, acting as a government undertaking. During the course of arguments, the petitioner's counsel was permitted to make a representation to the State Government in the appropriate department within two weeks. The competent authority of the State Government was directed to decide this representation within six weeks of its receipt, considering the office memorandum dated 10.12.2018.
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. Petitioner's Argument: The petitioner sought to quash a letter issued by itself and to direct itself to reimburse the GST tax element based on the office memorandum. The specific arguments made by the petitioner are not detailed in the judgment beyond the prayer for relief. Revenue/State's Argument: The judgment does not record any specific arguments made by the revenue or the State. The proceedings were disposed of based on a direction for the petitioner to make a representation to the State Government.
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. 22035 of 2018 ........... ( K.S. Jhaveri ) Chief Justice
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