TaxTMI 
TaxTMI 
2019 (11) TMI 1412
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....the alleged default on the part of the Respondent in clearing the debt of Rs. 63,29,169/- towards the services rendered b) the Applicant. -l 'he details of transactions leading to the filing of this application as averred by the Applicant are as follovw: i. The Applicant had provided the professional legal services to the respondent since March, 2011. The professional legal and consultancy services provided by the applicant also included the International registration of patents in more than 15 countries. ii. The applicant continuously rendered the services to the respondent during the years 2011 to 2018. The applicant and the respondent were maintaining a ruming to mutual account in relation to the invoices raised by the applicant.....
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.... ten days of receipt of the demand notice. The Respondent upon receipt of the Demand Notice dated 20.03.2019 issued a reply dated 22.03.2019. The contents of the reply are not tenable. vii. The Respondent was duty bound to make payment to the Applicant on the basis of various invoices raised the Applicant in terms of the services provided. Viii. The Respondent has failed to make any payment to the Applicant from the date of receipt of the demand notice dated 20.03.2019 till the filing of the present application. The Petitioner has relied upon the following judgments in respect of its submission: 1. For Admission of liability * Uttam Singh Dugal & Co. Ltd. Vs. Union Bank of India and Ors. (2000) * M/S Geetanjali Solar Enterprises....
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....ile. pursue and procure patents in India for the invention of the respondent. iv. In October 2013. the respondent started availing the services of SIM & SAN on an assignment basis without any specific engagement letter or agreement. The service included but were not limited to filing of patent applications and providing the final patent certificates to the respondent. By the year 2015 the details of registration of new patents was not forthcoming the respondent became suspicious about the work and invoices raised by the applicant. v. The Respondent received an email dated 20.04.2016. containing the information regarding status of patent applications. where most of the patent applications were seen pending. vi. The respondent having n ....
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....he petitioner was further asked not to raise anymore invoices as SIM & SAN has failed to take remedial steps which led to the patents of the respondent getting lapsed and no services have been rendered by the petitioner after the year 2015. xii. That the petitioner is trying to mislead this Hon'ble Tribunal into believing that the amount claimed in the petition as unpaid operational debt under reply is an undisputed amount by concealing the existence of dispute between the parties arising out of the failure on the part of SIM & SAN to fulfil the task assigned to it by the respondent as a result of which the respondent has already suffered huge losses and has been exposed to huge potential losses in future due to the failure on the par....
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....not and whether or not any payment as actually made against the said invoices during the year in which such invoices were reflected in the ledger of the company. The petitioner was raising invoices in the name of respondent company for the services rendered since 2013 for which, payments were also being cleared upon the provision of the services. The invoices raised in year 2015 were being reflected in the ledger immediately on receipt without receipt of actual services due to respondent following the mercantile system of accounting. Following the old system of accounting the accountant of the respondent company had no reason to suspect that no services would be rendered for the invoices raised in year 2015 onwards and as such kept on incl....