TaxTMI 
TaxTMI 
2024 (3) TMI 22
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.... Appellant has been rejected on the ground of pre-existing dispute. 3. The Appellant has issued a demand notice on 18th August, 2022 and thereafter filed Section 9 Application. Corporate Debtor filed its reply and in the Reply they have taken a stand that there was pre-existing dispute. By detailed email dated 11th July, 2022 Appellant was informed that work was not done satisfactorily and several works were completed by Corporate Debtor on its own cast. It was further stated that advance payment has been made and such excess payment must be refunded to the Corporate Debtor. Relying on the said email and other materials on record, the Adjudicating Authority rejection Application under Section 9 holding that there is a pre-existing dispute.....
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.... work. But apart from doing your committed work, you were always busy in making bills. Further, payment was duly done either in advance or against your each and every bill during the period of FY 2020-21. Our showroom was also started in March,2021 and till then, all payment were duly done with some advance, whereas some of the work was not up to mark which was reported to you for correction but ultimately due to delay in your work, all the correction were done by us with our own cost. The adjustment of such cost is due with you too. Further it is well known to you that very little work were done after march 2021 and you have also raised the bill for all those small works too. It clearly shows that against each and every work, the raisin....
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....o time by the Directors of our Company through their own pockets on your request. All such excess payment must be refunded to us. If you have any confusion in actual computation, you are always welcome to compute it sitting with us. Actually, we keep very true and fair view and expect the same from you too. On the other hand, it is shocking that you are asking for further payment whereas no visit, no work was done in the year 2022. So, I request you that don't go for unfair dealing and don't take undue advantage of someone's true and fair nature. However, you may feel free to come and discuss the whole work and its consideration in detail on site. I am always ready for that. I think that would be an ideal way to figure it ....