Ashoke Singh vs. Uco Bank
Original PDF →Facts
This matter before the High Court at Calcutta (Ordinary Original Civil Jurisdiction, Commercial Division) concerns an eviction suit filed by the plaintiff, Ashoke Singh, against the defendant, UCO Bank. The defendant bank had provided an undertaking to vacate the property by December 31, 2022. The outstanding issues to be resolved were mesne profit, municipal rates and taxes, and the Goods and Services Tax (GST) payable by the defendant. By consent of both parties, the suit was decreed, with specific terms agreed upon for possession, mesne profit calculation and payment, and the payment of GST and municipal taxes.
Held
The Court, by consent of the parties, decreed the suit. Regarding the Goods and Services Tax (GST), the Court held that the defendant bank shall pay the GST on an actual basis. The plaintiff was directed to supply the details of the GST with supportive documents by December 8, 2022. Upon receipt of these particulars, the defendant was to make the payment by December 21, 2022. This decision was based on the mutual agreement of the parties, effectively resolving the dispute over the GST amount payable by the defendant.
Key Issues
1. What is the amount of Goods and Services Tax (GST) payable by the defendant bank? (Mixed law and fact, concerning the interpretation of the lease agreement and applicable GST provisions). Contentions: Petitioner/Plaintiff (Ashoke Singh): Argued that the defendant bank is liable to pay the Goods and Services Tax (GST) on actual basis as per the agreement. Revenue/State (Implicitly, as GST is a tax matter): No specific argument recorded for the revenue or state in the judgment. The issue was resolved by consent between the plaintiff and defendant.
AI-generated summary — verify with the full judgment below
ODC-20 ORDER SHEET IA NO. GA 2 OF 2021 IN CS 131 OF 2021 IN THE HIGH COURT AT CALCUTTA ORDINARY ORIGINAL CIVIL JURI ICTION ORIGINAL SIDE (COMMERCIAL DIVISION) IN THE MATTER OF : BEFORE: The Hon’ble JUSTICE ARINDAM MUKHERJEE Date: 5th December, 2022. Appearance: Mr. Debnath Ghosh, Adv. Mr. Rohit Banerjee, Adv. Ms. Sananda Ganguli, Adv. For plaintiff Mr. Sailesh Mishra, Adv. For defendant(UCO Bank) The Court : In this eviction suit, the defendant bank has already given an undertaking to quit, vacate and make over vacant and peaceful khas possession to the plaintiff being the landlord on expiry of 31st December, 2022. The pending issue is the mesne profit, the municipal rates and taxes as per the agreement and the Goods and Services Tax(GST) amount payable by the defendant bank. By consent of parties, the suit is decreed by treating the same to be in the day’s list as follows:- 1) The defendant bank shall quit, vacate and make over vacant and peaceful khas possession of the said property as described
2 in the schedule of the plaint with the expiry of 31st December, 2022. 2) The defendant has proposed and the plaintiff has agreed to accept Rs.50 per sq.ft. per month computed on the area of the said property. 3) The defendant shall pay the said sum on account of mesne profit with effect from 1st June, 2021 till 31st December, 2022 less the amount which has already been paid. The payment has to be made by 21st December, 2022. 4) The defendant shall pay the Goods and Services Tax(GST) and defendant’s share in the municipal rates and taxes on actual basis. The plaintiff shall supply the details of the GST and municipal rates and taxes with supportive documents by 8th December, 2022. In the event such particulars are provided to the defendant by 8th December, 2022, the defendant shall make payment of the same by 21st December, 2022. The suit is, accordingly, decreed and stands disposed of. All connected applications are also disposed of. (ARINDAM MUKHERJEE, J.) sb.
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.