Varanasi Builders 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, considering the respondents' failure to provide instructions and the circumstances of the case, the Court directed the respondents to pay the petitioner the legally due and admissible amount within one month from the date of submission of a certified copy of the order. This implies that the Court acknowledged the existence of legally due amounts that were not being paid. The specific amounts for admitted bills, additional GST, and interest were not quantified or decided upon by the Court in this order. The Court's direction is based on the principle that legally due and admissible amounts should be paid promptly, especially when the revenue authority fails to respond or provide necessary instructions.
Facts
The petitioners, Varanasi Builders and Another, filed a writ petition seeking a mandamus directing the respondents (State of U.P. and others) to pay the admitted amount shown in their final verified bills. They also sought payment of additional GST at 6% applicable after July 18, 2022, and interest on the billed amount. The respondents failed to provide instructions to the learned Standing Counsel despite multiple opportunities granted by the court on November 22, 2022, and December 22, 2022. The writ petition was filed before the Allahabad High Court.
Key Issues
1. Whether the respondents are liable to pay the admitted amount to the petitioner as per the final verified bills? (Question of law) 2. Whether the respondents are liable to pay the additional GST at 6% on amounts billed after July 18, 2022, to the petitioner? (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 sought a mandamus to compel the respondents to make payments for admitted amounts, additional GST, and interest as per the verified bills. The petitioner implicitly argued that the respondents' failure to pay amounts due under verified bills and statutory obligations like GST and interest necessitates judicial intervention. Respondent's Arguments: The judgment records no specific arguments from the respondents. Their counsel, the learned Standing Counsel, was unable to provide instructions to the court.
AI-generated summary — verify with the full judgment below
Court No. - 3 Case :- WRIT - C No. - 27031 of 2022 Petitioner :- Varanasi Builders 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 responde
The judgment continues below.
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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.