K. Vara Prasad Reddy vs. Shashibushan Kumar
Held
The Court held that the respondents had complied with the orders by making the approved final bill amount payment. The reasoning was based on the confirmation from both the petitioner's and respondents' counsel that the payment had been made, with only statutory deductions being withheld. The ratio of this decision is that once the primary payment obligation as per the Court's order is fulfilled, the contempt proceedings can be closed. The Court granted the petitioner liberty to challenge the statutory deductions separately, indicating that the validity of these deductions was not adjudicated in the contempt proceedings. Therefore, the Contempt Case was closed as complied with.
Facts
This matter concerns Contempt Case No. 1516 of 2022 before the High Court. The petitioner's counsel submitted that the entire amount claimed by the petitioner had been received, except for statutory deductions. The respondents' counsel confirmed this, stating that statutory deductions for SGST and CGST were made, and the remaining amount was paid. The Court noted that once the respondents complied with the Court's orders by making the approved final bill payment, the Contempt Case would be closed. The petitioner was granted liberty to challenge the statutory deductions if they were not liable for them.
Key Issues
1. Whether the respondents have complied with the orders of the Hon'ble Court by making the approved final bill amount payment, considering the statutory deductions made for SGST and CGST. The petitioner argued that the entire amount claimed was received, except for statutory deductions, and the respondents confirmed this. The core issue revolved around the compliance with the Court's previous order regarding payment and the subsequent challenge to the statutory deductions. The petitioner's side contended that compliance was achieved through payment of the final bill, reserving the right to challenge the deductions separately. The respondents' side confirmed the payment and the deduction of statutory dues.
Sections Cited
SGST, CGST
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HON’BLE SRI JUSTICE VENKATESWARLU NIMMAGADDA
CONTEMPT CASE No. 1516 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
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HON’BLE SRI JUSTICE VENKATESWARLU NIMMAGADDA
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