M/S Vagdevi Printers And Stationer vs. Shri Biswaranjan Samal And Two Ors

Cont.Cas(C)/297/2024HC GauhatiGSTCNR GAHC01009673202402 October 2024Bench: HONOURABLE MR. JUSTICE MICHAEL ZOTHANKHUMA4 pages
AI SummaryDismissed

Held

The Court held that the order dated 22.11.2023 passed in WP(C) 6696/2023 had been complied with. This conclusion was based on two key pieces of evidence: first, the letter dated 07.06.2024 issued by the Commissioner, Food, Civil Supplies & Consumer Affairs and Legal Metrology (FCS, CA & LM), who was the former Director, FCS & CA. This letter explicitly admitted the State respondents' outstanding liability of Rs. 15,54,935/- payable to the petitioner. Second, the submission made by the learned counsel for respondent nos. 1 & 3, who stated that the said amount of Rs. 15,54,935/- had indeed been paid to the petitioner. The Court found these submissions and the documentary evidence sufficient to establish compliance with the previous order. Consequently, the contempt petition was closed.

Facts

The petitioner, M/s Vagdevi Printers and Stationer, filed a contempt petition alleging non-compliance with an order dated 22.11.2023 passed in WP(C) 6696/2023. The original writ petition sought a direction for the release of Rs. 15,54,935/-, including GST, for manual beneficiary details on ration cards under the NFSA project in Kamrup District. The order dated 22.11.2023 directed the Deputy Commissioner, Kamrup (R), Amingaon, and the Director, Food, Civil Supplies and Consumer Affairs (FCS & CA), Assam, to verify the petitioner's entitlement and release the amount if found due within three months. The respondents, represented by the Additional Chief Secretary and others, contended that the order had been complied with, citing a letter dated 07.06.2024 from the Commissioner, FCS, CA and LM, which admitted an outstanding liability of Rs. 15,54,935/- and stated that this amount had been paid to the petitioner.

Key Issues

1. Whether the respondents have complied with the order dated 22.11.2023 passed in WP(C) 6696/2023, which directed the verification and release of Rs. 15,54,935/- to the petitioner. Petitioner's contention: The petitioner argued that the order had not been complied with, leading to the filing of the contempt petition. Respondents' contention: The respondents argued that the order had been complied with. They relied on a letter dated 07.06.2024 issued by the Commissioner, Food, Civil Supplies & Consumer Affairs and Legal Metrology (FCS, CA and LM), which indicated that the petitioner was entitled to Rs. 15,54,935/- and that this amount had been paid. They submitted that the Commissioner, FCS & CA and LM was the earlier Director, FCS & CA, Assam, and therefore, the direction issued in the writ petition had been fulfilled as the liability was admitted and paid.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
Page No.# 1/4 GAHC010096732024 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : Cont.Cas(C)/297/2024 M/S VAGDEVI PRINTERS AND STATIONER A FIRM REPRESENTED BY ITS PROPRIETOR NAMELY, SMTI. DIPALI DUTTA , D/O- LATE DWIJEN DUTTA . RESIDENT OF HOUSE NO-4, SOUTH SARANIA, NILGIRI PATH, P.O AND P.S- CHANDMARI, DISTRICT-KAMRUP (M) ASSAM VERSUS SHRI BISWARANJAN SAMAL AND TWO ORS ADDITIONAL CHIEF SECRETARY TO THE GOVT. OF ASSAM, DEPARTMENT OF FOOD, CIVIL SUPPLIES AND CONSUMER AFFAIRS, ROOM NO. D 415, D BLOCK 4TH FLOOR, ASSAM SECRETARIAT DISPUR, GUWAHATI-6, ASSAM. 2:PRAVIN BAKSHI THE DIRECTOR DEPARTMENT OF FOOD CIVIL SUPPLIES AND CONSUMER AFFAIRS BHANGAGARH GUWAHATI-05 ASSAM 3:KEERTHI JALLI THE DEPUTY COMMISSIONER KAMRUP AMINGAON PIN-781031 ASSA Page No.# 2/4 Advocate for the Petitioner : SAMARESH SINHA, MS. L BARMAN Advocate for the Respondent : MR. D NATH (R-1,3), MS. M SHARMA (R-3),O ASSUMI (R-1,3) BEFORE HONOURABLE MR. JUSTICE MICHAEL ZOTHANKHUMA
03.10.

2024

1.

Heard Mr

The judgment continues below.

Read the full judgment

A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Reproduced from the public record of the Gauhati High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.