Just a moment...
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the tenants' defence was liable to be struck off for failure to comply with the order directing deposit of arrears of rent and GST under Order XV-A CPC.
Analysis: The Court found that the earlier direction to deposit arrears of rent and to continue monthly payments, as modified in revision, had not been duly complied with. It noted that the respondents had made only belated and partial deposits, that no GST had been remitted to the competent authority for the relevant period, and that the lower court itself had recorded that substantial arrears of rent together with GST remained unpaid. In these circumstances, the Court held that the statutory consequence contemplated by Order XV-A was attracted.
Conclusion: The defence of the respondents was liable to be struck off for wilful non-compliance with the deposit directions.