D.S. Telecom Proprietorship Firm Through Owner Dilshad Ahmed vs. Sanjay Shukla
Held
The Court held that in view of the submissions made by learned counsel for Respondent No. 2, which indicated that a significant payment had been made and the remaining amount would be released shortly, nothing further survived for adjudication in the contempt petition. Consequently, the contempt petition was dismissed as having become infructuous. The Court also observed that if the petitioner remained aggrieved regarding the compliance or disbursement of the remaining amount, they were at liberty to avail appropriate remedies before the competent forum. The contempt proceedings were accordingly dropped.
Facts
The petitioner, D.S. Telecom Proprietorship Firm, through its owner Dilshad Ahmed, filed a contempt petition civil against respondents, including Sanjay Shukla and others. The petitioner sought compliance regarding an outstanding amount. Respondent No. 2's counsel submitted that a payment of Rs. 16,02,691/- had already been made after statutory deductions, including GST. The remaining amount was stated to be with the PIC and would be released within 15 days. In light of these submissions, the Court noted that nothing further remained for adjudication.
Key Issues
1. Whether the contempt petition is maintainable given the submissions made by Respondent No. 2 regarding payment and release of the remaining amount. Petitioner's Argument: The petitioner, by filing the contempt petition, implicitly argued that the respondents had failed to comply with a previous order or undertaking, necessitating court intervention. The specific arguments are not detailed as the matter was resolved based on the respondent's submissions. Respondent's Argument: Respondent No. 2 argued that substantial compliance had been achieved with a payment of Rs. 16,02,691/- after statutory deductions, including GST, and that the remaining amount would be released within 15 days, rendering the contempt petition infructuous.
Sections Cited
GST
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Cause title — parties, addresses and appearances
ORDER Learned counsel for Respondent No. 2 submits that a payment of Rs. 16,02,691/- has already been made after effecting statutory deductions, namely income tax, GST, royalty, and labour tax. It is further submitted that the remaining amount has been placed before the PIC and the same shall be released within a period of 15 days.
In view of the aforesaid submissions made by learned counsel for Respondent No. 2, nothing further survives for adjudication in the present matter.
Accordingly, the contempt petition stands dismissed as having become infructuous.
However, it is observed that if the petitioner is still aggrieved with regard to the compliance or disbursement of the remaining amount, he shall be at liberty to avail appropriate remedy before the competent forum in 1 CONC-6
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Reproduced from the public record of the Madhya Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.