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2019 (7) TMI 554 - HC - VAT and Sales TaxInput tax credit - non-availability of 'Tax Deduction at Source' credit particulars - TDS made by Chennai Corporation for the work done by writ petitioner for Chennai Corporation - non-production of TDS certificates - HELD THAT - In the impugned orders in at least one of the impugned orders pertaining to Assessment Year 2012-13, there is more than one error in giving the TIN number of the writ petitioner - In paragraph 1 it has been given as 338314262589, in paragraph 2 it has been given as 33831462589 and in the concluding paragraph it has been given as 3383462589. While in paragraph 1, it has 12 digits, in paragraph 2 it has 11 digits and in concluding paragraph it is 10 digits. This Court is informed that this is a typographical error. Though obvious, these typographical errors will also have to be corrected when the assessment is done afresh pursuant to this order. The impugned orders are set aside on the sole ground that the credit particulars of TDS certificate have been sought for by the sole respondent, after the impugned orders - no opinion or view is expressed by this Court on the merits of the matter.
Issues:
1. Common factual matrix for four writ petitions. 2. Tax Deduction at Source (TDS) certificates production. 3. Revisional notices and objections. 4. Typographical errors in Tax Identification Number (TIN). Analysis: 1. The judgment pertains to four writ petitions arising from a common factual background involving different Assessment Years under the Tamil Nadu Value Added Tax Act, 2006 and Rules. The core issue revolves around Tax Deduction at Source (TDS) made by Chennai Corporation for work done by the petitioner. The production of TDS certificates is crucial in these cases. 2. The petitioner, a contractor for Chennai Corporation, faced Assessment in different circles due to reorganization. The central issue is the requirement of TDS certificates for the work done. The petitioner filed monthly returns and faced revisional notices for the Assessment Years. The respondent issued post-decisional communications seeking credit particulars related to TDS certificates, indicating a lack of such details during the passing of impugned orders. 3. Despite the Revenue Counsel's argument that the petitioner's objections were considered, the court found that the lack of credit particulars regarding TDS certificates for the Assessment Years was a significant flaw. The judgment emphasizes the necessity of having credit particulars before passing assessment orders, highlighting the importance of accurate numerical values in fiscal matters. 4. The court noted typographical errors in the Tax Identification Number (TIN) in one of the impugned orders, stressing the need for accuracy in such details during assessments. The judgment sets aside the impugned orders solely on the grounds of lacking credit particulars of TDS certificates. It directs the respondent to conduct fresh assessments after obtaining the necessary credit particulars, ensuring a personal hearing for the petitioner to present relevant documents and submissions. In conclusion, the judgment provides detailed directions for the redoing of assessments with a focus on obtaining credit particulars of TDS certificates and rectifying typographical errors. It underscores the importance of accuracy and procedural fairness in tax assessments, ultimately disposing of the writ petitions with specific instructions for the respondent to follow.
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