Hazi Abdul Hakeem vs. State Of U.P. And 4 Others
Held
The Court accepted the petitioner's statement that he would be willing for the execution of an agreement for a period of 20 years and would deposit the entire amount he is liable to pay, including GST, within four weeks. The Court recorded and accepted this statement. Consequently, the Court directed that if the petitioner complies with his statement, the respondent-authorities may proceed with further steps for the execution of the agreement, provided there is no legal impediment. The Court also clarified that if any further amount, including stamp duty, is payable for the execution of the agreement, the petitioner must comply with that before execution. The issue regarding the initial demand for a 90-year lease was implicitly modified by the petitioner's revised offer. The Court did not explicitly decide on the legality of any prior pressure to pay GST but accepted the petitioner's undertaking to pay it.
Facts
The petitioner, Hazi Abdul Hakeem, filed a writ petition seeking two primary reliefs: first, a direction to the respondents to execute a sale deed or agreement for an auction shop (Grade-C 39) for 90 years on lease; and second, a direction to restrain the respondents from pressuring the petitioner to pay GST. During the proceedings, the petitioner modified his stance, expressing willingness to execute an agreement for a period of 20 years. He also stated his readiness to deposit the entire amount due, including GST, within four weeks. The respondents are the State of U.P. and four others, including Mandi Parishad. The petition was filed in 2018.
Key Issues
1. Whether the Court should issue a writ of mandamus directing the respondents to execute a sale deed or agreement for the auction shop for a period of 90 years on lease, as initially sought by the petitioner? 2. Whether the Court should issue a writ of mandamus directing the respondents not to pressurize the petitioner to pay GST? Petitioner's Arguments: The petitioner initially sought a 90-year lease. However, he later agreed to a 20-year lease and undertook to pay all dues, including GST, within four weeks. Revenue/State's Arguments: The judgment does not record any specific arguments from the respondents regarding the lease period or the GST payment. However, their counsel was present and heard.
Sections Cited
Central Goods and Services Tax Act, 2017
AI-generated summary — verify with the full judgment below
Chief Justice's Court Case :- WRIT - C No. - 33758 of 2018 Petitioner :- Hazi Abdul Hakeem Respondent :- State Of U.P. And 4 Others Counsel for Petitioner :- Brajesh Kumar,Prabhat Kumar Srivastava Counsel for Respondent :- C.S.C.,Archit Mandhyan Hon'ble Dilip B. Bhosale,Chief Justice Hon'ble Yashwant Varma,J.
Heard Mr. Prabhat Kumar Srivastava with Mr. Brajesh Kumar, learned counsel for the petitioner and Mr. Adarsh Bhushan, learned counsel for respondents-Mandi Parishad.
This petition is preferred mainly for the following two reliefs: “I Issue a writ, order or direction in the nature of mandamus commanding and directing the respondents to execute the sale deed or agreement over the auction shop in question (Grade -C 39) for 90 years on lease. II Issue a writ, order or direction in the nature of mandamus commanding and directing the respondents not to pressurize the petitioner to pay the G.S.T. amount.”
Counsel for the petitioner submits that the petitioner would be willing for execution of an agreement for a period of 20 years and that he shall deposit the entire amount he is liable to pay, including G.S.T. payment as per the provisions of the Central Goods and Services Tax Act, 2
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 Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.