TaxTMI 
TaxTMI 
2022 (1) TMI 1384
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.... (Technical) For the Petitioner : Mr. Ranga Ramanujam, C.A For the Respondent : Ms. Noopur K.Dalal, Advocate ORDER (Through Virtual Mode) Heard Learned Counsel for the Appellant. This Appeal has been filed against the judgement and order dated 13.05.2021 of the Adjudicating Authority by which application u/s 9 of the Code filed by the Appellant has been rejected on the ground of....
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....ity. 4. Learned Counsel for the Appellant submits that the police complaint which was filed on 11.12.2018 and 28.08.2019 at Vatva Police Station and on 20.08.2019 at Khambat Police Station cannot be relied for raising a pre-existing dispute so as to place reliance on, by the Adjudicating Authority. It is submitted that only part payment of invoices were made and when the payments were not made, t....
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....at pages 248-249 in paragraphs 4, 5 and 6, the following allegations were made:- "4. On our repetitive demand for invoices, we were issued with wrong GST invoices amounting to Rs. 32,10,781/- without any detailed particulars. The said amount was inclusive of sham charges against the work undertaken by other contractors. 5. The respondents inequitably started claiming payment for the work unde....
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....each other are serious allegations including allegations of offence against each other, we are not convinced by the Appellant that police complaint do not evidence any dispute between the parties. It is to be noted that all the aforesaid complaints are much before initiation of proceedings u/s 9 by the Appellant. The Adjudicating Authority has not committed any error in relying of the facts and ma....