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2016 (3) TMI 1003 - GUJARAT HIGH COURT

2016 (3) TMI 1003 - GUJARAT HIGH COURT - TMI - Seeking direction for refund and release of security deposit of ₹ 24,21,125/- Amount of Service tax paid by Corporation on behalf of the petitioner - Petitioner under the contract appointed as sole agent for transportation of parcels to render other allied services and to operate courier services through the buses of the Corporation - Held that:- even if the aspect is apart that the petitioner has challenged communication dated 30.09.2013 afte .....

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d conditions and the mutual obligation between the parties arising therefrom with reference to entitlement of the Corporation to claim the amount from the security deposit as well as its justifiability or otherwise of the claim of the petitioner to seek refund/release of the said amount. Jurisdiction under Article 226 is not the appropriate remedy to be invoked for the grievance and the dispute of the above nature which stem from contract between the parties. Therefore, this petition is not ente .....

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to the petitioner, the aforesaid amount has been illegally withheld by the Corporation. It appears that the petitioner was awarded a contract and was appointed under the contract as sole agent for transportation of parcels to render other allied services and to operate courier services through the buses of the Corporation. The contract was given for the period of 36 months from year 2007-2010. Under the terms of the contract, payment of yearly amounts with monthly installments for the respectiv .....

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24.05.2007 addressed by Gujarat State Road Transport Corporation while accepting the tender and appointing the petitioner as sole agent for transportation. It was provided that security deposit amount of ₹ 47,50,517/- was required to be paid as per condition No.4.1. The first monthly installment was payable as per condition No.18.1(b). Security amount was payable as per condition condition No.4.0, all within 60 days from receipt of the said mentioned letter. Condition No.6 mentions as und .....

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total security deposit to the extent of ₹ 1,20,18,654/- was deposited with the Corporation. It was however stated that the following amount was due and payable to the Corporation by the petitioner, (i) ₹ 33,90,682/- towards monthly installment, (ii) ₹ 12,80,973/- towards tax payable to Surat Municipal Corporation, (iii) ₹ 5,48,973/- being the interest and lastly, (iv) ₹ 24,21,125/- was the amount mentioned towards service tax paid by Corporation on behalf of the pet .....

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x and would not be liable to be refunded and that the claim of the petitioner may endure only after the Corporation gets back the amount from the Department. 6. Thus, as is clear from above, the essential dispute and the grievance of the petitioner is about the refund of the amount deposited by it towards security deposit under the conditions of the contract. The copy of the said contract is not on record. However, from page 67, it is evident and it could not be disputed that under the condition .....

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