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of <h1>Court dismisses mandamus petition for bill payment, emphasizing civil remedies over extraordinary relief.</h1> <h3>M/s Kaka Advertising Agency Thru. Prop. Madan Gopal Gupta Versus U.P. Technical University Thru. Its Registrar & 3 Ors.</h3> M/s Kaka Advertising Agency Thru. Prop. Madan Gopal Gupta Versus U.P. Technical University Thru. Its Registrar & 3 Ors. - TMI Issues:1. Non-payment of bills by the first respondent to the petitioner.2. Allegation of service tax evasion against the petitioner.3. Whether a writ petition under Article 226 is maintainable for payment of bills.Analysis:1. The petitioner participated in a tender process and was awarded a contract for publication of advertisements but did not receive payment for seven bills totaling &8377; 2.65 crores. The petitioner sought a mandamus for payment under Article 226 of the constitution. The petitioner argued that the claim under the bills should be treated as admitted, citing a judgment of the Kerala High Court. However, the first respondent contended that the claim was not admitted and highlighted allegations of service tax evasion against the petitioner.2. The first respondent alleged that the petitioner evaded service tax and failed to cooperate with the investigation. The revenue authorities accused the petitioner of collecting service tax but not paying it to the government. The first respondent was directed to provide documents related to payments made to the petitioner, service tax details, and contract agreements. These allegations raised doubts about the petitioner's conduct and financial dealings.3. The Court considered whether to entertain the petition under Article 226 for the payment of the bills. Referring to the Kerala High Court judgment, the Court emphasized factors guiding the limitation of Article 226 jurisdiction in contractual matters. It noted that when serious allegations such as service tax evasion are involved, and when other civil remedies are available, exercising discretion under Article 226 may not be appropriate. The Court highlighted the availability of summary remedies under civil law for claims like the one presented by the petitioner.4. Ultimately, the Court declined to exercise jurisdiction under Article 226, stating that the case was not suitable for a mandamus for bill payment. The Court suggested that the petitioner pursue ordinary civil remedies instead. No findings were made on the case's merits, and the petition was dismissed without costs. This judgment underscores the importance of evaluating the appropriateness of extraordinary remedies like mandamus in contractual disputes, especially when serious allegations are involved.
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