2021 (2) TMI 1303

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.... Chief Justice and B. P. Routray, J. FOR THE APPELLANT : M/S.KANANBALA ROY CHOUDHURY,S.K.ROU CHOUDHURY,N.K.DASH, Advocate ORDER 1. Heard Miss Kananbala Roy Choudhury, learned Counsel for the Petitioner, Mr. P. K. Muduli, learned Additional Government Advocate and Mr. Sunil Mishra, learned counsel for CT & GST. 2. There are two prayers in this writ petition. The first is for a direction....

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....ST returns, and therefore, there can be no basis for the said prayer. 5. Miss Roy Choudhury, learned counsel for Petitioner clarifies that the Petitioner is not pressing the prayer in relation to Annexure-3 and accordingly gives up the second prayer. 6. As regards the first prayer, Miss Roy Choudhury refers to the earlier counter affidavit filed on behalf of Opposite Party Nos.1 and 2 on 4th....

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....ed the revised guideline dated 10th December, 2018 and determined that far from the Opposite Party No.1 having to reimburse the Petitioner any amount on account of GST, it is the Petitioner which owes Opposite Party No.1 a certain sum as indicated therein. Thus it seen that notwithstanding the stand taken in an earlier affidavit, it is evident that Opposite Parties 1 and 2 claim to have in fact pr....

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....d 2. It is not possible for this Court in its writ jurisdiction under Article 226 of the Constitution to calculate on a case by case basis which component of the work executed by the Petitioner for Opposite Party Nos.1 and 2 is amenable for reimbursement on account of GST and which is not. This being a disputed question of fact, the Court declines to undertake this exercise in the writ jurisdictio....