M/S Gokul Trading Company And 25 Others vs. State Of U.P.And 5 Others

WRIC/18766/2021HC AllahabadGSTCNR UPHC01110013202105 September 20212 pages
For Petitioner: Anil Kumar Sharma, Kapil KumarFor Respondent: C.S.C., Archit Mandhyan, Avijit Saxena, Hon'ble Manoj Kumar Gupta, J., Hon'ble Deepak Verma, J., Heard learned counsel for the petitioners and learned Standing
AI SummaryRemanded

Held

The Court, without expressing any opinion on the merits of the case, disposed of the writ petition. It directed respondent no.5 to consider the petitioners' request for an extension of time to deposit the remaining amount under the allotment letters expeditiously. The Court specified that this consideration should preferably be completed within six weeks from the date of receipt of a true attested copy of the order. The Court did not decide on the merits of the petitioners' claim regarding the private Mandi or the GST liability itself, focusing solely on the procedural aspect of considering their request for time extension.

Facts

The petitioners, M/s Gokul Trading Company and 25 others, are allottees of shops in Naveen Sabji/Pushp Mandi Sthal Barauli Ahir, District Agra. They had deposited 50% of the premium amount at the time of allotment and were subsequently issued demand notices dated 21.12.2020, requiring them to deposit the remaining premium, user charges, and GST. The petitioners sought an extension of time to deposit the premium, citing financial hardship due to the COVID-19 pandemic. They also contended that the respondents permitted a private Mandi within a prohibited radius, adversely affecting their business. Their representation for consideration of their request for more time was pending.

Key Issues

1. Whether the Court should direct the respondents to consider the petitioners' representation for an extension of time to deposit the remaining premium amount, user charges, and GST, in light of the financial hardship caused by the COVID-19 pandemic? Petitioner's Argument: The petitioners argued that due to the COVID-19 pandemic, their income had significantly decreased, causing financial strain. They relied on Para-18 of their petition to support their plea for more time to deposit the premium. They sought a mandamus to prevent the enforcement of the demand notices until their representation was considered. Respondent's Argument: The respondents (specifically respondent nos. 2, 4, and 5) stated that the request for an extension of time to deposit the balance amount would be considered sympathetically by respondent no.5.

AI-generated summary — verify with the full judgment below

Court No. - 39 Case :- WRIT - C No. - 18766 of 2021 Petitioner :- M/S Gokul Trading Company And 25 Others Respondent :- State Of U.P.And 5 Others Counsel for Petitioner :- Anil Kumar Sharma,Kapil Kumar Counsel for Respondent :- C.S.C.,Archit Mandhyan,Avijit Saxena Hon'ble Manoj Kumar Gupta,J.

Hon'ble Deepak Verma,J.

Heard learned counsel for the petitioners and learned Standing Counsel for the State.

The petitioners claim that they are allottees of shops within the precincts of Naveen Sabji/Pushp Mandi Sthal Barauli Ahir, District Agra. The allotment letters have been annexed alongwith the writ petition. The petitioners seem to have deposited 50% of the premium amount towards allotment of shop at the time of allotment. Remaining amount has not been paid so far. They have been called upon by the impugned notice dated 21.12.2020 to deposit remaining amount alongwith user charges and GST within time specified in the notice. The petitioners claim that on account of COVID pandemic, their income had gone down considerably and, therefore, they want further time to deposit the premium amount. It is also their case that the respondents had permitted a private Mandi (respondent no.6) within

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