ADVOCATE DELHI HIGH COURT
Consultation Room Off-cum-Resi:- Sector-04
Delhi High Court
New Delhi -110003
Email:-
____________________________________________________________________
TO, Dated: 16.11.2024
Mr. Satendra Kumar Gupta
Sole Proprietor of
M/s Nathuni Ram Shankar Prasad
Ismailpur, P.S Kotwali, Gorakhpur
Uttar Pradesh, PIN NO. 201309
WITHOUT PREJUDICE
LEGAL NOTICE TO RECOVER THE SUM Rs 7,23,244 /- ALONG WITH
INTEREST @12% WITH THE COST OF LITIGATION AND CONCERNING
INSTANCES OF FRAUD INVOLVING A BREACH.
Dear Sir,
On behalf of and as per instruction of my client Shree Ansh Mangla,
Sole Proprietor of M/s Kesho Ram Mangla Oil Industries, at 556 B/C
Nangli Sakrawati Najafgarh, New Delhi-110043. I am serving you this
instant notice as under I am serving you this instant legal notice, which
should be read in conjunction with all prior legal notices issued to you by
my client. Those prior notices are not repeated here for the sake of
brevity but should to be read along with this instant legal notice.
1. That my client has a well-established business concern engaged in
the production and distribution of edible oils and related products.
2. That you, the noticee, approached my client with the intention to
establish a business relationship for the supply of edible oils,
valued at Rs 58,72,353. This engagement was formalized through
a series of documented transactions, supported by corresponding
invoices, ledgers, and other rel`evant records, which collectively
substantiate the agreed terms and conditions of the supply
arrangement.
3. That, in accordance with the terms of the business arrangement
between you and my client, three invoice bills were raised by my
client for the supply of goods, as detailed below:
● Invoice No. 288 with E-way Bill No. 701284281980, dated
14.09.2022, for a total amount of Rs 19,17,168/-.
● Invoice No. 343 against E-way Bill No. 711288267864, dated
29.09.2022, for a total amount of Rs 17,48,338/-.
● Invoice No. [395] against E-way Bill No. 791293359668,
dated 20.10.2022, for a total amount of Rs 22,93,483/-.
4. The goods were duly supplied in accordance with the agreed
terms, and the relevant E-way Bills and invoices were provided to
you at the time of supply. The aforementioned invoices were
raised and delivered by my client for a total amount of Rs
58,72,353.
5. That my client, upon reviewing its records found that, you failed to
pay the amount against the outstanding invoices within the
stipulated period and it was identified in the year 2023 an
outstanding sum of ₹16,61,821 due and payable by you for goods
supplied, which led to the issuance of a legal notice for the
recovery of the said amount. In response to the notice, you made
partial payments totaling ₹8,73,244, followed by a further
payment of ₹1,50,000.
6. That, notwithstanding the partial payments made by you, you
have discontinued further remittances, leaving an outstanding
balance of ₹7,23,244. This failure to remit the full payment
constitutes a material breach of the terms and conditions of the
agreement, thereby failing to fulfill your financial obligations as
expressly stipulated therein.
7. That following this acknowledgment, you made a promise to my
client that the payment would be made soon. Despite this
assurance, and despite the passage of a reasonable amount of
time, you have failed to fulfill your commitment. This non-
payment, after repeated assurances from your side, constitutes a
breach of the terms of the agreement, and has left the matter
unresolved despite your previous acknowledgment of the debt
which constitutes fraud.
8. That Furthermore, your continued failure to make payment despite
repeated commitments also potentially exposes you to legal action
under Indian Contract Act, 1872, where your failure to fulfill the
payment terms may be treated as a breach of contract under
Section 73.
9. That further, by taking input tax credits on the supply of goods
despite the outstanding payment, you have violated the provisions
of Section 16 of the Goods and Services Tax Act, 2017. Section 16
explicitly mandates that input tax credits can only be claimed
where the corresponding payment has been made to the supplier,
and your actions constitute a breach of these statutory
requirements.
10. That My client has made repeated efforts to resolve this
matter amicably, including phone calls, emails, and formal notices,
urging you to fulfill your payment obligations. Despite these
attempts, you refused to engage, eventually ceasing all
communication altogether. This deliberate avoidance and failure to
respond to follow-up requests indicate a clear unwillingness to
settle the matter in good faith, leaving my client with no option
but to pursue legal action to recover the outstanding amount.
11. This instant notice is being send to you through Speed Post
and whatsapp.
That accordingly acting on behalf of my aforesaid client, I call
upon you to make payment of the aforesaid balance of Rs.
7,23,244 with the agreed interest @18 P.A. since default date,
within 15 days from the receipt of present legal notice failing
which I shall be compelled to proceed against you addressee for
appropriate proceedings and prosecution under both the Civil
Procedure Code and the Bharat Nyay Suraksha Sanhita, before the
competent court of law and in that case you, noticee, shall also be
liable for the consequences, cost, and expenses incurred for the
litigation.
A copy of this legal notice will be retained in our office for future
reference and action.
Thanking you,
