MADAN B.LOKUR, V.B.GUPTA
INTERNATIONAL METRO CIVIL CONTRACTORS – Appellant
Versus
COMMISSIONER OF SALES TAX/VAT, DELHI VYAPAR BHAWAN, NEW DELHI – Respondent
MADAN B. LOKUR, J.
This case exposes us to another unfortunate aspect of the underbelly of litigation in India one where both litigating parties go hammer and tongs at each other with neither side willing to give any quarter. This may be understandable where the litigating parties are individuals or corporations seeking a slice of the cake. But where one of the parties is the State, it is a little difficult to appreciate why a litigation should be fought tooth and nail, particularly when a Constitutional Court has repeatedly taken a view that is not only unfavourable to it, but has resulted in observations suggesting that the State is trying to overreach the process of the Court. There is also a severe indictment of a functionary of the State, by this Court, of interpolations and manipulations in an official order. This is perhaps what makes the stage show enacted by the State in this litigation a little distasteful and unpalatable if not sordid and tragic.
To make matter worse, if we were to include the initiation of contempt proceedings, this is the fifth time that the Petitioner has had to approach this Court for relief that was due to it as far back as in April, 2003 -
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