Laxmi Sweets & Confectioners vs. Commissioner Of Value Added Tax & Ors.
Facts
This matter concerns a writ petition, W.P.(C) 3014/2019, filed by Laxmi Sweets & Confectioners against the Commissioner of Value Added Tax & Ors. The writ petition was initially disposed of on 22.11.2019. As part of that disposal, the Court directed the respondents to pay costs of Rs. 50,000/- to the petitioner and to hold an inquiry into the persons responsible for the delay in issuing statutory C-Forms. The respondents, through an affidavit dated 04.01.2021 filed by Mr. Vivek Agarwal, Additional Commissioner, Department of Trade and Taxes (GST), reported compliance. The affidavit stated that the costs had been remitted and that an inquiry had identified four officers responsible for the delay, with a decision to recover Rs. 12,500/- from each of their salaries.
Held
The Court noted that the respondents, through their counsel and a filed affidavit, demonstrated compliance with the previous order. The affidavit confirmed the remittance of Rs. 50,000/- as costs to the petitioner. Furthermore, it detailed the inquiry conducted into the delay of issuing statutory C-Forms, which identified four officers responsible. The decision to recover Rs. 12,500/- from each of these officers' salaries for August 2020 was also reported. In light of this reported compliance, the Court directed the Registry to consign the case papers to record. No specific legal provisions were discussed or interpreted, as the matter was resolved based on the factual assertion of compliance.
Key Issues
1. Whether the respondents have complied with the Court's directions issued on 22.11.2019 regarding the payment of costs and the inquiry into the delay of C-Forms? (Question of fact). The petitioner, represented by 'None', did not present any arguments. The respondents, through Mr. Anuj Aggarwal, argued that they have fully complied with the Court's previous order. They submitted an affidavit detailing the remittance of costs and the outcome of the inquiry, including the identification of responsible officers and the recovery of amounts from their salaries. They relied on the affidavit dated 04.01.2021 as evidence of compliance.
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Cause title — parties, addresses and appearances
O R D E R %
2022 [Physical Hearing/Hybrid Hearing (as per request)]
This writ petition was disposed of, via order dated 22.11.2019. 1. 1. However, while disposing of the writ petition, the coordinate bench issued directions, to the effect, that the respondents will pay costs of Rs.50,000/- to the petitioner, and hold an enquiry as to the persons, who were responsible for the delay in issuing the statutory C-Forms.
Mr Anuj Aggarwal, who appears on behalf of the respondents, says that pursuant to the aforesaid directions, the respondents have filed an affidavit dated 04.01.2021. 2. 1. The affidavit has been filed by, one, Mr Vivek Agarwal, Additional Commissioner, Department of Trade and Taxes (GST).
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