Smt. Nagina Aggarwal vs. Sh. Lajja Ram Goel & Ors.

CS(OS)/650/2019HC DelhiGSTCNR DLHC01048641201925 April 2022Bench: HON'BLE MR. JUSTICE SANJEEV SACHDEVA2 pages
AI SummaryAllowed

Held

The Court noted that the plaintiff has now taken appropriate and further steps with the Department of Goods and Services Tax. Consequently, no other issues remain outstanding between the parties concerning the GST Department's requirements. The Court directed that the monies held in deposit, along with any accrued interest, shall be released in favor of the plaintiff, subject to due verification. The application for disbursement was disposed of, and the proceedings were closed.

Facts

This matter concerns an application for the disbursement of Rs. 75 lakhs held in deposit. The parties had reached a settlement agreement, and the Court had previously passed orders on April 25, 2022, and September 12, 2022. Most obligations under the settlement and court orders were fulfilled. However, the defendants' counsel pointed out that the plaintiff had not yet taken steps with the GST Department to inform them of the change in possession of the subject premises and have this duly recorded. The Court had then adjourned the matter to allow the plaintiff to take these necessary steps.

Key Issues

1. Whether the plaintiff has taken appropriate steps with the GST Department regarding the change in possession of the subject premises, as required by the settlement agreement and previous court orders. Petitioner's Argument: The plaintiff's counsel stated that appropriate steps have now been taken with the Department of Goods and Services Tax, and consequently, no other issues remain outstanding. Revenue/State's Argument: The judgment does not record any specific arguments made by the revenue or state authorities. The issue was raised by the defendants' counsel concerning the plaintiff's compliance with the GST Department's procedural requirements.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
$~20 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CS(OS) 650/2019 SMT. NAGINA AGGARWAL ..... Plaintiff Through: Mr. Ashok Chhabra and Ms. Shefali Gupta, Advs. versus SH. LAJJA RAM GOEL & ORS. ..... Defendants Through: Mr. Vasu Goyal, Adv. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA

O R D E R %

14.02.

2023 I.A. 20924/2022(Disbursement Of Amount as Deposited By R. 1)

The Court on 30 January 2023 had passed the following order: - “1. Learned counsels for parties are ad idem that most of the obligations flowing from the settlement agreement and the orders of the Court dated 25 April 2022 and 12 September 2022 have been fulfilled by respective sides. It is in the aforesaid backdrop that a request is made for release of the sum of Rs. 75 lakhs which is held in deposit.

2.

Learned counsel appearing for the defendants, however, submits that in terms of the settlement agreement the plaintiff was to take appropriate steps with the GST Department and apprise them of it no longer being in possession of the subject premises and the said change being duly taken on record. According to learned co

The judgment continues below.

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