Delhi District Court
M/S Ruchir Sales vs . M/S Anuj Paper Converters Pvt. Ltd ... on 29 November, 2021
M/s Ruchir Sales Vs. M/s Anuj Paper Converters Pvt. Ltd Judgement dt. 29.11.2021
IN THE COURT OF DISTRICT JUDGE (COMMERCIAL COURT)
NORTH WEST DISTRICT, ROHINI COURTS, DELHI
CNR No. DLNW01-006065-2018
CS (DJ.) No. 559/2018
M/s Ruchir Sales,
through its Proprietor Sh. Sanjeev Gupta,
Having its office at:
167, Cariappa Marg, Sainik Farms,
New Delhi-110062. ....Plaintiff
Versus
M/s Anuj Paper Converters Pvt. Ltd.
Through its Managing Director,
F-142, Ashok Vihar, Phase-I,
New Delhi-110052.
Also At:
M/s Anuj Paper Converters Pvt. Ltd.
D-193, IIIrd Floor, Ashok Vihar,
Phase-I, New Delhi-110052. .... Defendant
Date of institution : 29.05.2018
Date of arguments : 29.11.2021
Date of judgement : 29.11.2021
EXPARTE JUDGEMENT
1 This is a suit for recovery of Rs. 14,64,059/- alongwith pendente-lite and
future interest.
CS (DJ.) No. 559/2018 Page 1 of 7
M/s Ruchir Sales Vs. M/s Anuj Paper Converters Pvt. Ltd Judgement dt. 29.11.2021
2. Summons of the suit were issued to defendant. Defendant was duly served
on 16.05.2019. Despite service, defendant neither appeared nor filed the written
statement and accordingly, vide order sheet dated 03.10.2019 defendant was
proceeded against exparte.
3. Plaintiff examined Sh. Sanjeev Gupta, Proprietor of plaintiff firm as PW-2,
who led evidence on affidavit Ex. PW2/A. He testified on affidavit that the plaintiff
firm is engaged in the business of paper trading. The defendant approached the
plaintiff for purchase of goods on credit basis and on the assurances given by
defendant, the plaintiff agreed to supply goods on credit basis to defendant and
started maintaining a running account in the name of defendant M/s Anuj Paper
Converters (Pvt.) Ltd. PW-2 further deposed that the defendant was having debit
balance of Rs. 11,77,493/- as on 21.02.2015 before the purchase of Rs. 95,532/-
through Bill No. 915 dated 21.02.2015 for a sum of Rs. 95,532/- as per the books
of accounts maintained by the plaintiff firm.
4. PW-2 further deposed that during the financial year 2015-2016 defendant
had purchased the goods vide following bills:
Date Bill No. Amount (Rs.)
15.04.2015 954 Rs.152984/-
16.04.2015 956 Rs. 59300/-
17.05.2015 960 Rs. 35154/-
10.06.2015 962 Rs.104332/-
24.06.2015 964 Rs.114234/-
CS (DJ.) No. 559/2018 Page 2 of 7
M/s Ruchir Sales Vs. M/s Anuj Paper Converters Pvt. Ltd Judgement dt. 29.11.2021
08.07.2015 966 Rs.117751/-
31.07.2015 970 Rs.168807/-
22.08.2015 971 Rs. 74033/-
24.08.2015 972 Rs. 174038/-
27.08.2015 973 Rs.150114/-
05.11.2015 976 Rs.151341/-
07.11.2015 977 Rs.133946/-
Total Purchases of Rs.1531566/-
5 PW-2 proved the true copies of the abvoesaid bills as Ex. PW2/2 to Ex.
PW2/13 respectively. He further deposed that the plaintiff also maintained the
ledger in the name of defendant company as per Banker's Books Evidence Act.
He proved the true copy of ledger for financial year 2014-2015 as Ex. PW2/14,
true copy of ledger for financial year 2015-2016 as Ex. PW2/15 and true copy of
ledger for financial year 2016-2017 as Ex. PW2/16.
6 PW-2 further testified that the Bank statement of plaintiff firm reflecting
entry dated 12.02.2016, whereby defendant made the payment of Rs. 50,000/-
vide cheque No. 887 drawn on HDFC Bank and entry dated 10.03.2016 whereby,
defendant made the payment of Rs.50,000/- vide cheque No. 926 drawn on
HDFC Bank Ltd and the entry dated 27.01.2017 whereby defendant made the
payment of Rs.25,000/- vide cheque No. 1249. He further testified that the said
entries are duly reflected in ledgers also maintained by the plaintiff firm. He
proved the Bank statement for the period 01.01.2016 to 27.01.2017 as Ex.
PW2/17.
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M/s Ruchir Sales Vs. M/s Anuj Paper Converters Pvt. Ltd Judgement dt. 29.11.2021
7 PW-2 further testified that the defendant has shown purchase of the above
stated bills from plaintiff, therefore, plaintiff has not received any notice from the
Sale Tax Department for any mismatch on D-Vat Return i.e. Form 2B in the Sales
Tax Department submitting Sales Tax Return by the plaintiff qua said bills of sale
by plaintiff to defendant. He further testified that the said sales shown by plaintiff
can be easily verified by Sales Tax Department from D-Vat Return i.e. Form 2A
(for period 21.02.2015 to 07.11.2015) submitted by defendant before the Sales
Tax Department in respect of TIN No. 07800123265 in Ward No. 65. PW-1 further
testified that the plaintiff submitted quarter wise return before the Sales Tax
Department for the financial year 2014-2015 and 2015-2016 and
figures/entries/amount have been proved by Sales Tax Inspector, Ward No.93
while placing on record the Form 2-B.
8. PW-2 further testified that the defendant had issued cheque bearing No.
001337 dated 30.10.2017 for a sum of Rs.25,000/- drawn on HDFC Bank, B-34,
Ashok Vihar Phase-I, New Delhi-110052 as part payment, but the said cheque
got dishonored on its presentation against which plaintiff filed a criminal complaint
bearing No. 344/2018 u/s 138 N.I. Act which was disposed of vide order dated
23.07.2018 as the defendant had made the payment before the Ld. Metropolitan
Magistrate. He proved the copy of complaint and Order dated 26.06.2018 as Ex.
PW2/18.
9. PW-2 further testified that the defendant firm is under an obligation to pay
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M/s Ruchir Sales Vs. M/s Anuj Paper Converters Pvt. Ltd Judgement dt. 29.11.2021
Rs.14,64,059/- since 25.01.2017 alongwith interest.
10 In support of its case, the plaintiff has also examined PW-1 Sh. Mahabir
Singh, GST Inspector, Ward No. 93, Department of Trade & Taxes, Delhi, who
deposed that he is a summoned witness and has brought the summoned record
and proved the following documents:
1.Certified copy of Dealers Profile as Ex.PW1/1,
2. Certified copy of Form DVAT 16 alongwith Form 2A and 2B for the financial year 2014-2015 (1st quarter) as Ex. PW1/2,
3. Certified copy of Form DVAT 16 alongwith Form 2A and 2B for the financial year 2014-2015 (2 nd quarter) as Ex. PW1/3,
4. Certified copy of Form DVAT 16 alongwith Form 2A and 2B for the financial year 2014-2015 (3rd quarter) as Ex. PW1/4,
5. Certified copy of Form DVAT 16 alongwith Form 2A and 2B for the financial year 2014-2015 (4 th quarter) as Ex. PW1/5,
6. Certified copy of Form DVAT 16 alongwith Form 2A and 2B for the financial year 2015-2016 (1st quarter) as Ex. PW1/6,
7. Certified copy of Form DVAT 16 alongwith Form 2A and 2B for the financial year 2015-2016 (2 nd quarter) as Ex. PW1/7,
8. Certified copy of Form DVAT 16 alongwith Form 2A and 2B for the financial year 2015-2016 (3rd quarter) as Ex. PW1/8,
9. Certified copy of Form DVAT 16 alongwith Form 2A and 2B for the financial year 2015-2016 (4 th quarter) as Ex. PW1/9.
CS (DJ.) No. 559/2018 Page 5 of 7M/s Ruchir Sales Vs. M/s Anuj Paper Converters Pvt. Ltd Judgement dt. 29.11.2021
11. Plaintiff also examined PW-3 Ms. Rama Rajput, GST Inspector, Department of Trade & Taxes, ITO, New Delhi, who deposed that she is a summoned witness and has brought the summoned record pertaining to defendant company i.e. M/s Anuj Paper Converters (Pvt.) Ltd. She proved the following documents:
1. Attested copy of DP-1 ( Dealer Profile) as Ex. PW-3/1,
2. Copy of Return Verification Formas Ex. PW-3/2,
3. Copy of Form 2A ( Summary of Purchase/Inward Branch Transfer Register as Ex. PW-3/3.
4. Copy of Form 2B ( Summary of Sale/Outward Branch Transfer Register as Ex. PW-3/4.
5. Copy of Quarterly Form-2A i.e. Annexure 2-A for the year 2015-2016 i.e. Summary of Purchase/Inward Branch Transfer Register filed by the defendant showing its purchases for the relevant period as Ex.
PW3/5.
6. Copy of the quarterly return verification of defendant for the year 2015 as Ex. PW3/6.
7. Copy of Quarterly Form-2B i.e. Annexure 2-B for the year 2015-2016 i.e. Summary of Sale as per DVAT- 31 filed by the defendant showing its sales for the relevant period as Ex. PW3/7.
She further deposed that the above said documents are down loaded from the official portal of GST Department and same have been duly attested by GST Officer/Ward Incharage, Ward-65, Department of Trade & Taxes, ITO, New Delhi.
CS (DJ.) No. 559/2018 Page 6 of 7M/s Ruchir Sales Vs. M/s Anuj Paper Converters Pvt. Ltd Judgement dt. 29.11.2021
12. Plaintiff closed his exparte evidence and final arguments were heard. I have perused the record. In view of the evidence led by plaintiff as discussed above, I pass an ex-parte decree in favour of the plaintiff in the sum of Rs.14,64,059/- payable by the defendant to the plaintiff along with interest @ 10% per annum from the date of filing of the suit till the date of realization. Costs of the suit are also awarded to the plaintiff.
Decree-sheet be drawn accordingly and after preparation of decree-sheet, file be consigned to record room.
Announced in the open court on 29.11.2021.
(Vinod Kumar) District Judge (Commercial Court) North West District Rohini Courts, Delhi CS (DJ.) No. 559/2018 Page 7 of 7