Alka Sarda vs. The State Of Assam And 3 Ors

WP(C)/6488/2021HC GauhatiGSTCNR GAHC01020438202121 August 2022Bench: HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI2 pages
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Held

The Court held that since the respondents had admitted their liability of Rs. 32,32,539/- (including GST/VAT) in their affidavit-in-opposition, there was no impediment to directing the release of this admitted amount to the petitioner. The Court reasoned that the admission by the respondents removed any dispute regarding the quantum of the liability. Accordingly, the writ petition was allowed, with a direction to release the admitted amount of Rs. 32,32,539/- to the petitioner within two months from the date of the order. The Court further stipulated that if the payment was not made within the specified period, it would carry interest at the rate of 12% per annum.

Facts

The petitioner, Alka Sarda, filed a writ petition seeking directions for the release of hire charges for her Scorpio vehicle, which was taken on hire by the respondents for official purposes on a monthly basis. The petitioner claimed an outstanding amount of Rs. 32,32,506/-. The respondents, represented by the State of Assam and its officials, filed an affidavit-in-opposition on February 14, 2022. In this affidavit, the respondents admitted a liability of Rs. 32,32,539/-, which included GST/VAT.

Key Issues

1. Whether the respondents are liable to pay the admitted hire charges for the petitioner's vehicle, including GST/VAT, as per their own admission in the affidavit-in-opposition. Petitioner's contention: The petitioner argued that the respondents have admitted their liability in the affidavit-in-opposition filed on February 14, 2022, and therefore, the amount should be released without delay. Revenue's contention: The learned State Counsel fairly submitted that the affidavit-in-opposition dated February 14, 2022, contained an admission of liability of Rs. 32,32,539/-, which included GST/VAT.

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Cause title — parties, addresses and appearances
Page No.# 1/2 GAHC010204382021 THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/6488/2021 ALKA SARDA W/O SRI OM PRAKASH SARDA, R/O S.S. ROD, WARD NO. 9, HAILAKANDI, ASSAM 788151 VERSUS THE STATE OF ASSAM AND 3 ORS REPRESENTED BY THE COMMISSIONER AND SECY., GOVT. OF ASSAM, HOME DEPTT., DISPUR, GUWAHATI, ASSAM 781006 2:THE COMMISSIONER AND SECY. GOVT. OF ASSAM FINANCE DEPTT. DISPUR GUWAHATI ASSAM 781006 3:THE DIRECTOR GENERAL OF POLICE ASSAM DR.B.K. KAKATI ROAD ULUBARI GUWAHATI ASSAM PIN 781007 4:THE SUPERINTENDENT OF POLICE HAILAKANDI BASHDAHAR HAILAKANDI ASSAM 78815 Advocate for the Petitioner : MR G N SAHEWALLA Advocate for the Respondent : GA, ASSAM Page No.# 2/2 BEFORE HONOURABLE MR. JUSTICE SANJAY KUMAR MEDHI

22-08-2022 Heard Shri H. K. Sarma, learned counsel for the petitioner. Also heard Shri S. Baruah, learned State Counsel representing all the respondents.

Considering the nature of the grievance and also the stand of the parties, includin

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