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DELHI HIGH COURT
AMIT BANSAL
Trans Asian Industries Expositions Pvt. Ltd. – Appellant
Versus
G.S. Berar and Co. Pvt. Ltd. – Respondent
| Table of Content |
|---|
| 1. petition details and execution orders. (Para 3) |
| 2. arguments on penalty and tax issues. (Para 4 , 5) |
| 3. court's timeline observation on petitions. (Para 6 , 7) |
| 4. petitioner's delay and responsibility for tds. (Para 8 , 9 , 10) |
| 5. possibility of refund upon proof of tds. (Para 11) |
| 6. petitions dismissed without merit. (Para 12) |
JUDGMENT
Amit Bansal, J. (Oral)
CM No. 33164/2021 in CM(M) 641/2021 (for exemption)
CM No. 33166/2021 in CM(M) 642/2021 (for exemption)
1. Allowed, subject to all just exceptions.
2. The applications are disposed of.
CM(M) 641/2021 & CM No. 33163/2021 (for stay)
CM(M) 642/2021 & CM No. 33165/2021 (for stay), CM No. 33167/2021 (for condonation of delay of 752 days in filing petition)
3. The present petitions under Article 227 of the Constitution of India impugn the orders dated 1st August, 2019 passed by Additional District Judge (ADJ)-04, South District, Saket Courts, New Delhi in Execution Petition No.3081/2016 titled M/s. G.S. Berar and Co. Pvt. Ltd and Anr Vs. Trans Asian Industries Exposition Pvt. Ltd. and Execution Petition No.3082/2016 titled Soni Dave Vs. Trans Asian Industries Exposition Pvt. Ltd. whereby the petitioner/judgment de
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