2019 (5) TMI 878

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.... Member (Judicial), JJ. For The Appellant : Mr. Neeraj Malhotra, Senior Advocate with Mr. Rajdev Singh, Mr. Ritesh Khare, Ms. Deepika Kumari, Mr. Akhilesh, Mr. Azeem, Ms. Nikita Anand and Mr. Rajesh Sivaswamy, Advocates For The Respondent : Mr. Virendra Ganda, Senior Advocate with Mr. Abhishek Sharma and Ms. Ashly Cherian, Advocates JUDGMENT SUDHANSU JYOTI MUKHOPADHAYA, J. The Appel....

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....hat the Appellant- 'Ramco Systems Limited' and the Respondent- 'Spicejet Limited' entered into 'Aviation Software Solutions Agreements' dated 13th May, 2013 consisting of four Agreements, all dated 13th May, 2013 namely, 'General Terms & Conditions', 'Software License Agreement', 'Professional Services Agreement' and 'Software Support Agreement'. 3. Subsequent thereto on 1st July, 2014, the 'Ch....

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.... quarter ending 31st December, 2015 and as a part of their audit procedure, they are required to obtain confirmation of balances directly from vendors. 6. Learned counsel for the Respondent submitted that all claims depended on invoices for the year 2013-14 including the invoice dated 23rd July, 2014 which was due and payable by 22nd August, 2014. It is submitted that they are barred by limitat....

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....ated 23rd July, 2014 were forwarded or received by the Respondent- 'Spicejet Limited'. Therefore, the Demand Notice issued on 24th April, 2017 as relates to invoice dated 23rd July, 2014, though it cannot be held to be barred by limitation, but in absence of specific evidence relating to invoices actually forwarded by the Appellant and there being a doubt, we hold that the Adjudicating Authority h....