Poonam Kumari & Ors. vs. Sandeep Kohli & Anr.
Facts
This matter concerns an application for modification of an order dated February 19, 2021. The petitioners, Poonam Kumari & Ors., and the respondents, Sandeep Kohli & Anr., have reached an agreement regarding occupation charges. The agreement stipulates that for an additional five months beyond May 2022, the tenants will pay occupation charges at a rate of Rs. 25,000/- per month. These charges are to be net of GST, and proof of GST deposit, where applicable, must be provided to the landlord/landlady. The application was disposed of based on this mutual understanding.
Held
The Court noted the agreement reached between the parties. It was held that the occupation charges of Rs. 25,000/- per month, payable for an additional five months beyond May 2022, would be net of GST. The petitioners (tenants) are obligated to furnish proof of deposit of GST, as applicable, to the respondents (landlord/landlady). This understanding was incorporated into the modified order. The Court found no dispute or need for further adjudication on this point, as it was a matter of mutual consent. No specific provisions of the GST Act were directly interpreted or applied, as the decision was based on the contractual agreement between the parties. The application for modification was disposed of accordingly.
Key Issues
1. Whether the agreed occupation charges are to be inclusive or exclusive of GST, and what is the procedure for furnishing proof of GST deposit? (Mixed question of law and fact, concerning the interpretation of the agreement and general principles of tax liability). Petitioner's Contention: The petitioners argued that the occupation charges should be net of GST, and they would furnish proof of GST deposit as applicable. They sought modification of the previous order to reflect this understanding. Respondent's Contention: The respondents agreed to the terms proposed by the petitioners, accepting that the occupation charges would be net of GST and that proof of deposit would be provided. They did not present any counter-arguments or rely on specific provisions or precedents.
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O R D E R %
2021 The hearing has been conducted through hybrid mode (physical and virtual hearing). CM APPL. 12052/2021 (by applicant/petitioner for modification of order dt. 19.02.2021)
It has been agreed between the parties that for an additional five months beyond May 2022, the tenants shall pay occupation charges @ Rs.25,000/- per month. The occupation charges shall be net of GST and/or proof of deposit of GST, as applicable, will be furnished to the landlord/landlady.
The application stands disposed-off accordingly.
NAJMI WAZIRI, J MARCH 25, 2021/rd This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 25/06/2026 at 09:43:31
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