TMI Blog2021 (11) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... to have been supplied to the petitioner on more than one occasion - it is apparent that the parties have taken conflicting stands on the issue of payment of service tax/statutory dues. The complainant has averred that the dues stand paid, whereas the petitioner has denied the payment of entire dues, despite admitting that certain dues were paid. There are no ground to entertain the present petition - petition dismissed. - CRL.M.C. 2645/2021 - - - Dated:- 27-10-2021 - HON'BLE MR. JUSTICE MANOJ KUMAR OHRI Petitioners Through: Mr. Anupam Singh, Advocate. Respondent Through: None. MANOJ KUMAR OHRI, J. (ORAL) CRL.M.C. 2645/2021, CRL.M.A. 17043/2021 CRL.M.A. /2021 (To be numbered) 1. The present petition h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein the respondent had agreed to settle all outstanding payments for an amount of ₹ 50,77,415/- (Rupees Fifty Lakhs Seventy-Seven Thousand Four Hundred and Fifteen Only) to be paid by the petitioner. 4. In pursuance to the aforesaid agreement, the petitioner executed three post-dated cheques with the following details :- S.No. Dated Cheque No. Amount (in INR) 1. 12.11.2017 006603 16,92,477/- 2. 27.11.2017 006608 10,00,000/- 3. 27.01.2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period of billing for the financial years 2016-17 and 2017-18. During the course of submissions, learned counsel submitted that an amount of ₹ 8.84 lacs was deposited by the respondent towards the statutory dues, however, the entire statutory dues in terms of Clause 10 of the aforesaid agreement were not deposited. Lastly, it is contended that the summoning order dated 24.07.2018 suffers from the vice of nonapplication of mind as the learned ACMM wrongly noted that the petitioner had not replied to the legal notice issued by the respondent. 7. I have heard the learned counsel for the petitioner and have gone through the material placed on record. 8. At the outset, it is noted that a contention has been raised on behalf of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led the service tax obligation in terms of the agreement and the service tax deposit challans were also stated to have been supplied to the petitioner on more than one occasion. 11. In view of the above, it is apparent that the parties have taken conflicting stands on the issue of payment of service tax/statutory dues. The complainant has averred that the dues stand paid, whereas the petitioner has denied the payment of entire dues, despite admitting that certain dues were paid. 12. In S. Krishnamoorthy v. Chellammal reported as (2015) 14 SCC 559, the Supreme Court while hearing an appeal against an order passed by the High Court whereby proceedings initiated against the respondent under Section 138 NI Act were quashed, has held a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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