TaxTMI 
TaxTMI 
2026 (4) TMI 497
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....C. Mr. Srikant Swaroop, A.C. to Sr. S.C. Ms. Aditi Raj, A.C. to Sr. S.C. ORDER 1. The instant contempt cases have been filed against the opposite parties for alleged, willful and deliberate non-compliance of the common order dated 26.07.2023 passed by this Court in W.P.(T) No.4904 of 2022 and analogous cases. 2. Mr. Nitin Kumar Pasari, learned counsel for the petitioner, in all the cases, has submitted that this Court while passing the order dated 26.07.2023, which is the subject matter of the present contempt cases, has remitted the matter back to the respondent-JBVNL, opposite party herein, to calculate and pay the withheld amount which has been deducted from various bills of the petitioner since September, 2019 till the date of ....
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....ties has submitted by referring to the show cause notice filed on behalf of opposite party nos. 2 and 3 that the amount, as per the entitlement, has already been paid. 10. It has been submitted by referring to the order passed by the writ court that the matter was remitted back to the respondent-JBVNL to calculate and pay the withheld amount which has been deducted from various bills of the petitioner since September, 2019 till the date of actual payment as the petitioner is entitled for reimbursement of GST along with statutory interest in terms of the GST Act, 2017 read with Rules framed thereunder. 11. It has been submitted that the said order has been carried out after taking into consideration the entitlement of the amount and ev....
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..... In view of the aforesaid discussion and the settled proposition of law we are of the considered opinion that the respondents were not justified in withholding the amount of GST impact and the same is arbitrary, violative and against their own terms of agreement. Consequently, we hold that in view of introduction of GST during the continuance of the ongoing contract, the liability to pay GST shall be that of the Respondent JBVNL in terms of the amended work order incorporating the impact of GST. Hence, the matter is remitted back to the Respondent JBVNL to calculate and pay the withheld amount which has been deducted from various bills of the petitioner since September, 2019 till the date of actual payment as the petitioner is ent....
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....ith Sections 11 and 12 of the Contempt of Courts Act, 1971. 22. Article 215 of the Constitution of India, is to be exercised by the High Court, being the Court of record, but the procedure, since, has not been available under Article 215 of the Constitution of India, for which, the Contempt of Courts Act, 1971 has been enacted. 23. The Contempt of Courts Act, 1971 contains the definition of the word 'civil contempt' as under Section 2(b) thereof, which is being quoted as under:- "2.(b) civil contempt means wilful disobedience to any judgment, decree, direction, order, writ or other process of a court or wilful breach of an undertaking given to a court." 24. The word 'willful and deliberate non-compliance is the core of the....