Mr Vivek Slaria vs. Ms Neeraj Tyagi & Anr.
Held
The Court held that, with the consent of all parties involved, the HDFC Bank should release the payment of the outstanding GST and TDS dues. The specific amounts directed to be paid are Rs. 21,96,714/- towards GST and Rs. 4,35,155/- towards TDS. The reasoning is based on the agreement reached between the appellant and the respondents. The ratio decidendi is that where parties to a dispute concerning tax dues mutually agree on the payment mechanism involving a third party holding funds, the Court can direct that third party to make the payment as per the agreement. The operative direction is that the HDFC Bank, Juhu Versova Link Road, Ward-K (West), Andheri Branch, Mumbai, is directed to pay the specified GST and TDS amounts. No issues were expressly left undecided.
Facts
This appeal was filed by Mr. Vivek Slaria against Ms. Neeraj Tyagi and the HDFC Bank. The matter concerns outstanding GST and TDS dues. The parties, through their respective counsel, have reached an agreement regarding the payment of these dues. Specifically, they have agreed that the HDFC Bank should release the payment for the outstanding GST and TDS liabilities. The appellant is Mr. Vivek Slaria, and the respondents are Ms. Neeraj Tyagi and HDFC Bank. The tax periods and the specific authority that raised the demand are not explicitly stated in the judgment. The amount in dispute is Rs. 21,96,714/- for GST and Rs. 4,35,155/- for TDS.
Key Issues
1. Whether the HDFC Bank should be directed to release payment of the outstanding GST dues, and if so, to what extent? 2. Whether the HDFC Bank should be directed to release payment of the outstanding TDS dues, and if so, to what extent? The petitioner (appellant) argued that the HDFC Bank should be directed to pay the outstanding GST and TDS dues. The respondents, Ms. Neeraj Tyagi and HDFC Bank, agreed with this proposition. The judgment does not record any specific arguments or reliance on any particular provisions, circulars, or precedents by either side, other than their mutual consent to the proposed direction.
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Cause title — parties, addresses and appearances
O R D E R The matter has been heard by way of video conferencing. Learned counsel for the parties state that they are in agreement that the HDFC Bank, Juhu Versova Link Road, Ward-K (West), Andheri Branch, Mumbai should release payment of the outstanding GST and TDS dues. Accordingly, with consent of the parties, the said HDFC Bank is directed to pay the GST (Rs.21,96,714/-) as well as TDS (Rs.4,35,155/-) dues.
With the aforesaid direction, present appeal along with pending applications stands disposed of.
MANMOHAN, J
NAVIN CHAWLA, J JANUARY 19, 2022/KA This is a digitally signed order. The authenticity of the order can be re-verified from Delhi Hi
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