M/S Sahil Enterprises And Another vs. State Of U.P. And 4 Others
Held
The Court did not express any opinion on the merits of the petitioner's claim. However, in view of the respondents' failure to provide instructions and considering the facts and circumstances, the Court directed the respondents to pay the petitioner the legally due and admissible amount. This payment is to be made within one month from the date the petitioner submits a certified copy of the order to the respondents. The Court disposed of the writ petition with this observation. No specific findings were recorded on the individual issues raised by the petitioner, nor was the statutory basis for the payments elaborated upon by the Court.
Facts
The petitioner, M/s Sahil Enterprises and Another, filed a writ petition seeking a mandamus to compel the respondents (State of U.P. and others) to pay the admitted amount shown in their final verified bills. Additionally, the petitioner sought payment of the additional GST amount (6% payable after July 18, 2022) and interest on the billed amount. The respondents failed to provide instructions to their counsel despite multiple opportunities granted by the court on November 22, 2022, and December 22, 2022. The writ petition was filed seeking these payments.
Key Issues
1. Whether the respondents are liable to pay the admitted amount to the petitioner's firm as per the final verified bills? (Question of law) 2. Whether the respondents are liable to pay the additional GST amount of 6% to the petitioner after July 18, 2022? (Question of law) 3. Whether the respondents are liable to pay interest on the billed amount to the petitioner? (Question of law) Petitioner's Arguments: The petitioner contended that the respondents are legally obligated to pay the admitted amounts due, the additional GST, and interest as per the verified bills. The petitioner sought a mandamus to enforce these payments. Respondent's Arguments: The respondents did not present any arguments as they failed to submit instructions to their counsel despite opportunities granted by the court.
AI-generated summary — verify with the full judgment below
Court No. - 3 Case :- WRIT - C No. - 27060 of 2022 Petitioner :- M/S Sahil Enterprises And Another Respondent :- State Of U.P. And 4 Others Counsel for Petitioner :- V.K.Singh,J.P. Singh Counsel for Respondent :- C.S.C.
Hon'ble Surya Prakash Kesarwani,J.
Hon'ble Jayant Banerji,J.
Heard learned counsel for the petitioner and learned Standing Counsel for the State-respondents.
This writ petition has been filed praying for the following relief: "(i) to issue a writ, order or direction in the nature of mandamus commanding the Respondents to ensure payment of the admitted amount to Petitioner's Firm shown in the final verified bills (collectively enclosed as Annexure No. 2 to this petition) within the time to be specified by the Hon'ble Court; (ii) to issue a writ, order or direction in the nature of mandamus commanding the Respondents to pay additional amount of GST (6% to be paid by the Petitioners after 18th July-2022) within the time to be specified by the Hon'ble Court; (iii) to issue a writ, order or direction in the nature of mandamus commanding the Respondents to pay interest on the billed amount at the rate to be specified by the Hon'ble Court;"
Despite time granted to the resp
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Allahabad High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.