Nanu Engineering Private LTD Represented By Director Sankalp Sandesh Naik vs. Tajdin Javerbhai Mavany (Since Dec.) Rep. Through His Lrs

Facts

The Applicant, Nanu Engineering Private Ltd, filed a Misc. Civil Application seeking directions from the Bombay High Court at Goa. The application requested the Registry to provide details of rent deposited by the Appellant in pursuance of an interim order dated July 23, 2014, in Civil Application No. 14 of 2013. Additionally, the Applicant sought particulars of the interest component within the total amount of Rs. 65,39,627/- paid to them. The Respondents' counsel had no objection to the necessary directions being issued.

Held

The Court allowed the application in terms of prayer clauses (a) and (b). It directed the Registry to provide the particulars of the rent amount deposited by the Appellant and the interest component within the total sum paid to the Applicant. The Court further granted liberty to the Applicant to raise a GST invoice against the Appellant. The reasoning appears to be that providing these particulars is necessary for the Applicant to correctly comply with GST regulations and issue an appropriate invoice for the transaction, which involved rent and interest. The application was disposed of with these directions.

Key Issues

1. Whether the Court should direct the Registry to provide particulars of the rent amount deposited by the Appellant and the interest component within the total sum paid to the Applicant, as per the interim order dated July 23, 2014. Arguments: Petitioner/Applicant: The Applicant sought specific details regarding the rent deposit and the interest component to facilitate the issuance of a GST invoice. The application was filed to obtain necessary information for compliance and to correctly account for the transaction under GST law. Revenue/State: The judgment records no specific arguments from the Revenue or State. However, the Respondents' Advocate indicated no objection to the directions being given.