Forbes Facility Service PVT. LTD vs. G.B. Pant Institute Of Post Graduate

Facts

This matter concerns an execution petition filed by Forbes Facility Service Pvt. Ltd. (Decree Holder) against G.B. Pant Institute of Post Graduate (Judgment Debtor). During the proceedings, the Decree Holder presented a circular stating that it is the duty of the Decree Holder to pay GST. A copy of this circular was provided to the Judgment Debtor's counsel. The Court directed the Judgment Debtor's counsel to file a reply concerning this aspect. The case was then listed for further hearing.

Held

The Court has not yet made a definitive finding on the issue of GST payment responsibility. It has acknowledged the circular presented by the Decree Holder, which suggests the Decree Holder's liability for GST. The Court has directed the Judgment Debtor to file a reply to address this specific point. Therefore, no conclusion has been reached, and the matter is pending further submissions from the parties. The operative direction is for the Judgment Debtor to file a reply before the next date of hearing.

Key Issues

1. Whether the Decree Holder is responsible for paying GST in this execution proceeding, as indicated by the circular presented by the Decree Holder? Petitioner's Argument: The petitioner (Decree Holder) has presented a circular which suggests that the responsibility for paying GST lies with the Decree Holder. Revenue/State's Argument: The Judgment Debtor's counsel has been directed to file a reply on this aspect, indicating that the revenue's position on this specific point is yet to be formally presented to the Court.