Court directs prompt consideration of service tax claim, grants petitioner opportunity to be heard.

The court directed the 2nd respondent to promptly consider the petitioner's claim for reimbursement of service tax paid, emphasizing the importance of a timely decision within 6 to 8 weeks. The 3rd respondent was instructed to provide a report on the petitioner's payment of service tax for consideration. The petitioner was granted an opportunity to be heard during the decision-making process. The writ petition was disposed of with these directions, ensuring a fair assessment of the petitioner's eligibility for reimbursement.

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Issues Involved:
Claim for reimbursement of service tax paid by the petitioner

Analysis:
The petitioner completed two construction contracts and paid service tax imposed from 01.04.2015. The State Government issued an order directing payment of service tax and subsequent claim for reimbursement. The petitioner filed a claim for reimbursement, which was rejected based on a misunderstanding. The petitioner filed a writ petition seeking relief, including quashing the rejection order, reimbursement of the service tax paid, and a declaration of eligibility for reimbursement.

The petitioner argued that he is entitled to reimbursement as he has already paid the service tax as per the norms. The court considered the facts and circumstances and directed the 2nd respondent to consider the petitioner's claim for reimbursement without delay. The 3rd respondent was also instructed to provide a report on the petitioner's claim of having paid the service tax, which would be considered by the 2nd respondent. The petitioner was granted an opportunity to be heard during the decision-making process.

The court emphasized the importance of rendering a decision on the reimbursement claim promptly, preferably within 6 to 8 weeks. The 2nd respondent was directed to consider all relevant submissions and the report from the 3rd respondent before making a decision. The writ petition was disposed of with these directions, ensuring a fair consideration of the petitioner's claim for reimbursement of the service tax paid.

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