Orissa High Court
M/S Kashvi Power & Steel Private vs The Union Of India And Others .... ... on 16 December, 2021
Author: A.K. Mohapatra
Bench: A.K. Mohapatra
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.26689 of 2021
M/s Kashvi Power & Steel Private .... Petitioner
Limited.
Mr. R.P. Kar, Advocate
-versus-
The Union of India and others .... Opposite Parties
Mr. P.K. Parhi, ASG for Union of India
Mr. Ch. S. Mishra, Senior Standing Counsel for CGST
Mr. Sunil Mishra, Addl. Standing Counsel for SGST
CORAM:
THE CHIEF JUSTICE
JUSTICE A.K. MOHAPATRA
ORDER
16.12.2021 Order No.
02. 1. In light of the direction issued in paragraphs-10 and 11 of the order dated 25th November 2021 passed by this Court in W.P.(C) No.34402 of 2021 (M/s B.S. Minerals v. State of Odisha and others), a direction is issued to the Opposite Party-authority to reprocess the refund application of the Petitioner in light of the fresh circular issued on 20th September 2021 by the Central Board of Indirect Taxes and Customs (CBITC), GST Policy Wing, Ministry of Finance, Government of India and convey the decision to the Petitioner thereon not later than 7th February, 2022. It is made clear that whatever the technical issues for reprocessing the refund application should be resolved by the authority as expeditiously as possible and in a manner to ensure compliance with the timeline set by this Court in this order. Further, it is directed that the concerned Opposite Parties will Page 1 of 2 // 2 // extend all their cooperation with the Officers of the Department to ensure compliance with the time bound direction issued.
2. In view of the above, the rejection of the refund application does not survive and is hereby set aside. If there is any difficulty in carrying out the above directions, it will be open to the parties to apply to this Court.
3. The writ petition is disposed of in the above terms.
4. An urgent certified copy of this order be issued as per rules.
(Dr. S. Muralidhar) Chief Justice ( A.K. Mohapatra ) Judge S.K. Guin Page 2 of 2