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Showing contexts for: SCJ PLASTICS in Sh. Vinod Surha vs R. K. Associates & Hoteliers Pvt. Ltd on 1 June, 2022Matching Fragments
14. Secondly, this appeal is liable to be allowed because the respondent Vinod Surha v R. K. Associates And Hoteliers Pvt. Ltd.
Page no. 7 of 10 cannot be permitted to shirk away from paying the statutory dues viz. VAT and Service Tax, amounting to Rs.2,52,214/ to the appellant.
15. Thirdly, this appeal is liable to be allowed because ledger, Ex.DW1/PX1 of the respondent, shows outstanding liability of Rs.2,49,814/ towards the appellant. In this regard, reference is craved to the judgment of the Hon'ble High Court of Delhi in K. R. Impex v Punj Lloyd, (2019) SCC OnLine Del 6667, wherein the Hon'ble High Court of Delhi, interalia relying upon the judgments in Mahabir Cold Storage v CIT, Patna, (1991) Supp 1 SCC 402, SCJ Plastics Ltd. v Creative Wares Ltd., (2012) 192 DLT 237 and Deluxe Dentellas Pvt. Ltd. v Ishpinder Kochhar, (2015) 218 DLT 645 DB, has passed a decree of Rs.1,69,73,766/ along with interest in favour of the plaintiff therein, primarily on account of the fact that in the books of account/ledger of the defendant therein, the defendant therein had shown a liability of a sum of Rs.1,69,73,766/ in favour of the plaintiff therein.