P. Raghothama Reddy vs. Mr. Shasibushan Kumar
Held
The Court held that the respondents had complied with its previous orders by making the approved final bill payment. The reasoning was based on the submission from both the petitioner's and respondents' counsel that the entire amount, except for statutory deductions, had been paid. The Court found that the payment of the approved final bill amount constituted compliance. The ratio decidendi is that payment of the undisputed portion of a bill, as per court orders, can be considered compliance, even if a dispute remains regarding statutory deductions. The operative direction was to close the Contempt Case as complied with, granting the petitioner liberty to challenge the statutory deductions separately. No costs were awarded. No other issues were expressly left undecided.
Facts
This matter concerns Contempt Case No. 1517 of 2022 before the High Court. The petitioner's counsel stated that the entire amount claimed by the petitioner had been received, except for statutory deductions. The respondents' counsel confirmed this, acknowledging that statutory deductions for CGST and SGST were made, and the remaining amount was paid. The Court was informed that the respondents had complied with the Court's previous orders by making the approved final bill payment. The Contempt Case was then closed, with liberty granted to the petitioner to challenge the statutory deductions if they believed they were not liable for them.
Key Issues
1. Whether the respondents have complied with the orders of this Hon'ble Court regarding the payment of the approved final bill amount. Petitioner's contention: The petitioner argued that they had received the entire amount claimed, save for statutory deductions, implying compliance with the Court's order to pay the approved final bill. Respondents' contention: The respondents confirmed that the approved final bill amount had been paid, with statutory deductions for CGST and SGST being made. They asserted compliance with the Court's orders.
Sections Cited
CGST, SGST
AI-generated summary — verify with the full judgment below
HON’BLE SRI JUSTICE VENKATESWARLU NIMMAGADDA
CONTEMPT CASE No. 1517 of 2022 ORDER: Heard the learned counsel for the petitioner and the learned counsel for the respondents.
It is submitted that the learned counsel for the petitioner received entire amount as claimed except statutory deductions. Learned counsel for the respondents also confirmed the same. The Department deducted the statutory deductions by way of SGST CGST and the rest of the amount has been paid. Once, the orders of this Hon’ble Court are complied with by the respondents by way of making the approved final bill amount, the Contempt Case shall be closed granting liberty to the petitioner to challenge the statutory deductions made by the respondents that if the petitioner is not liable for such statutory deductions.
Accordingly, with that liberty, the present Contempt Case is closed as complied with. No costs. Consequently, Miscellaneous Petitions, if any, pending in the contempt case shall stand closed.
________________________________ VENKATESWARLU NIMMAGADDA, J 29th August, 2022 sj
2
146
HON’BLE SRI JUSTICE VENKATESWARLU NIMMAGADDA
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.
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 Andhra Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.