Facts of the Case

The petitioner, Tanaya Kumar Agrawal, sought a direction to Opposite Party No. 3 to reimburse the differential GST amount with effect from 17.07.2022, in terms of a Standard Operating Procedure (SOP) issued by the Works Department dated 06.10.2022 (Annexure-2). The petitioner had already made a representation to Opposite Party No. 3 on this basis vide letter dated 27.05.2023 (Annexure-6), which had not been decided.

Issues Involved

  1. Whether the petitioner's representation seeking differential GST reimbursement under the departmental SOP should be considered and decided by the authority within a fixed timeframe.

Petitioner's Arguments

  • The petitioner was entitled to differential GST reimbursement with effect from 17.07.2022 in terms of the SOP issued by the Works Department, and had made a representation to that effect which remained undecided.

Respondent's Arguments

  • The State's counsel had no objection to the representation (Annexure-6) being directed to be considered within a stipulated time.

Court Order / Findings

  • By consent of both parties, and without expressing any opinion on the merits of the case, the Court disposed of the writ petition directing Opposite Party No. 3 to consider the representation and pass an appropriate order in accordance with law within three months from production of a certified copy of the order.

Important Clarification

The Court expressly declined to express any opinion on whether the petitioner is actually entitled to differential GST reimbursement — that determination was left entirely to the Works Department. This is a purely procedural direction to ensure a pending representation is decided within a fixed period; it should not be read as an endorsement of the petitioner's claim.

Sections Involved

  • Works Department Standard Operating Procedure on differential GST reimbursement (departmental SOP, not a statute)
  • Article 226 of the Constitution of India — writ jurisdiction

Decision – In Favour of

Disposed of without a decision on merits — the department was directed to consider and decide the petitioner's representation on differential GST reimbursement within three months.

Case Details

  • Court: High Court of Orissa at Cuttack
  • Case No.: W.P.(C) No. 20884 of 2023
  • Coram: Dr. Justice B.R. Sarangi and Justice M.S. Raman
  • Date of Order: 6 July 2023

Link to Download the Order

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