Facts of the Case

M/s Maa Bhagabati Technoyard sought a direction compelling the second opposite party to supply details of amounts paid to it during financial year 2019-20 — including amount, TDS, and invoice numbers — which it needed in order to correctly comply with GST law. It had already made a representation (Annexure-1) to the second opposite party seeking this information.

Issues Involved

  1. Whether the authority should be directed to supply the payment/TDS/invoice details the petitioner needed for GST compliance, or simply directed to consider the pending representation.

Petitioner's Arguments

  • The petitioner needed the details of payments, TDS and invoice numbers for FY 2019-20 in order to correctly comply with GST law, and had already made a representation (Annexure-1) to that effect, which required a time-bound direction for consideration.

Respondent's Arguments

  • Represented by State Counsel; no substantive opposition on the underlying information request is recorded in the order.

Court Order / Findings

  • The Court, expressly without expressing any opinion on the merits of the case, disposed of the writ petition by directing the second opposite party to consider the petitioner's representation (Annexure-1) and pass an appropriate order in accordance with law within three months of production of a certified copy of the order.

Important Clarification

This order decides nothing about whether the petitioner was, in fact, entitled to the specific payment/TDS/invoice details sought, or about any GST compliance obligation — it is a bare procedural direction to the department to actually respond to a pending representation.

Sections Involved

  • Central Goods and Services Tax Act, 2017 — compliance and record-keeping provisions, referenced only as the petitioner's stated purpose
  • Income Tax Act, 1961 — TDS provisions, referenced in the relief sought

Decision – In Favour of

Neither party decisively — procedural direction only; department to decide the representation within three months, without any ruling on the underlying entitlement.

Case Details

  • Court: High Court of Orissa at Cuttack
  • Case: W.P.(C) No.28554 of 2023
  • Coram: Dr. Justice B.R. Sarangi and Mr. Justice Murahari Sri Raman
  • Date: 05.09.2023

Link to Download the Order

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