Arifa Jahangir Asaraf Shaikh And Ors vs. Kanchan Nanadrajog Jaidevsingh And Ors
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The Petitioners (Defendants) challenged an order dated 26 March 2021 by the Appellate Bench of the Small Causes Court, which upheld the Trial Court's order dated 11 November 2019. The Trial Court, under Order XV-A of the Code of Civil Procedure, 1908, directed the Petitioners to pay Rs.10,27,780/- as outstanding rent from 1 December 2007 to January 2019, and Rs.6,500/- per month from February 2019 onwards during the suit's pendency. The Petitioners' sole grievance was the correctness of the Rs.10,27,780/- figure, which included 18% GST on the rent. The Trial Court itself had directed a monthly deposit of only the principal rent of Rs.6,500/- from February 2019.
Held
The Court held that the Petitioners should not be made liable to pay GST on the outstanding rent from 1 December 2007 to January 2019. The reasoning was based on the fact that the Trial Court itself had directed the deposit of only the principal rent of Rs.6,500/- per month from February 2019 onwards. This inconsistency indicated an error in the calculation of the arrears. The Court found that the principal amount of rent arrears up to January 2019 was Rs.8,71,000/-. Accordingly, the Trial Court's order dated 11 November 2019 was modified to direct the Petitioners to pay Rs.8,71,000/- towards arrears of rent up to January 2019. The second direction in the Trial Court's operative part (regarding monthly deposit from February 2019) remained unaffected. The Appellate Bench's order was also modified to this extent. The Petitioners were granted six weeks to deposit the modified amount.
Key Issues
1. Whether the Petitioners are liable to pay GST on the outstanding rent from 1 December 2007 to January 2019, when the Trial Court directed deposit of only the principal rent amount from February 2019 onwards? (Question of law). Petitioner's Argument: The Petitioners argued that they should not be made liable to pay GST on the rent arrears from December 2007 to January 2019, especially since the Trial Court's subsequent direction for monthly rent deposit from February 2019 onwards was only for the principal amount of Rs.6,500/-. They contended that the inclusion of 18% GST on the rent figure of Rs.6,500/- from 2007 onwards was an error. Revenue/Respondent's Argument: The judgment records no specific argument from the Respondents regarding the GST component.
Sections Cited
Order XV-A of the Code of Civil Procedure, 1908
AI-generated summary — verify with the full judgment below
Megha 8_wp_17183_2025 IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURI ICTION WRIT PETITION NO.17183 OF 2025 Arifa Jahangir Asaraf Shaikh and Ors. ...Petitioners V/s. Kanchan
Nanadrajog
Wd/o. Jaidevsingh and Ors. ...Respondents ________________ Mr. Shilendra Agharkar i/b. Mr. Rizwan Merchant and Associates for the Petitioners. Mr. Jamsheed Master i/b. Ms. Natasha Bhot for the Respondents. ________________ CORAM: SANDEEP V. MARNE, J. DATED: 17 MARCH 2026. P.C.: 1) The Petition challenges order dated 26 March 2021 passed by the Appellate Bench of the Small Causes Court, rejecting the Revision Application No.33 of 2020 preferred by the Petitioners and confirming the Trial Court’s order dated 11 November 2019. 2) Order dated 11 November 2019 is passed by the Trial Court in exercise of powers under Order XV-A of the Code of Civil Procedure, 1908 directing the Petitioner/Defendant to pay to the Plaintiff amount of Rs.10,27,780/- being the outstanding rent in respect of the period from 1 December 2007 upto January-2019 with further direction to deposit rent Page No.
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Megha 8_wp_17183_2025 of Rs.6,500/- per month from February-2019 during pendency of the Suit. 3) I have heard Mr. Agharkar, the learned counsel appearing for the Petitioners and Mr. Master, the learned counsel appearing for the Respondents and have considered the submissions canvassed by them. 4) The only grievance that is urged before me is in respect of correctness of figure of Rs.10,27,780/- determined by the Trial Court. My attention is invited to the chart presented by the Plaintiff on the basis of which the Trial Court has picked up the figure of Rs.10,27,780/-. Said chart indicates that the Plaintiff has added 18% GST on the rent figure of Rs.6,500/- from the year 2007 onwards. The Trial Court itself has directed deposit of only principal amount of Rs.6,500/- per month from February- 2019. In that view of the matter, Defendants cannot be made liable to pay /deposit amount of GST from 1 Deceased 2007 to January-2019. Thus, an error to this extent needs to be corrected in the Trial Court’s order. Perusal of the chart presented by the Plaintiff would indicate that principal amount of arrears of rent upto January-2019 is Rs.8,71,000/-. 5) Accordingly, Trial Court’s order dated 11 November 2019 is modified by directing that the Defendant shall pay to the Plaintiffs amount of Rs.8,71,000/-towards arrears of rent upto January- 2019.Direction No.2 in the operative part of order dated 11 November 2019 shall remain unaffected. Order passed by the Appellate Bench shall also stand modified to the above extent. Page No.
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Megha 8_wp_17183_2025 6) Defendants would be at liberty to pay / deposit the modified amount within a period of six weeks from today, failing which the Trial Court shall proceed to decide application filed by the Plaintiff for striking off defence of the Defendants. 7) With the above directions, Writ Petition is partly allowed and disposed of. [SANDEEP V. MARNE, J.] Page No.
3 of 3 17 March 2026 Signed by: Megha S. Parab Designation: PA To Honourable Judge Date: 18/03/2026 17:07:38
Reproduced from the public record of the Bombay High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.