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TMI Blog2017 (2) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petitions shall stand restored to the file of the learned Single Judge. - WRIT APPEAL NOS. 4449-4460/2016 (T-RES) - - - Dated:- 7-2-2017 - MR. JAYANT PATEL AND MR. A N VENUGOPALA GOWDA JJ. APPELLANT: (BY SRI KESHAVA MURTHY, T.N., ADVOCATE) RESPONDENTS: (BY SRI T.K. VEDAMURTHY, AGA) ORDER JAYANT PATEL J., Admit. 2. Mr. T.K. Vedamurthy, learned AGA appears for the respondents and waives notice. 3. As all appeals arise from the common order passed by the learned Single Judge in the respective writ petitions, they are being considered simultaneously. 4. The relevant facts are that the appellant- assessee is a Civil Works Contractor engaged in asphalting of roads. For the period of 2014-2015, he execut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... totaling ₹ 13,65,572 levied on sub-contract receipts of ₹ 2,30,38,535 in the impugned re-assessment order bearing No. CAS No.KVAT.253827324 dated 18-8-2016 as in Annexure-A passed by the first respondent, as lacking in jurisdiction and as opposed to law, in so far as the petitioner is concerned. (ii) Issue a Writ of Certiorari or directions in the nature of certiorari and quash the instructions issued in paragraph 8 of the Circular bearing No.21/2014-15 dated 23-12- 2014 (Annexure-D) issued by the second respondent to the effect that A sub-contractor has to pay his tax liability in full irrespective of any TDS done by the contractee while making payments to the main contractor. Therefore the officers of the department ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Single Judge for not entertaining the petition on the ground of an alternate remedy available may not be said as erroneous in normal circumstances. But, if the re-assessment order is based on the Circular which is binding to the assessing authority and the validity of the very Circular was under challenge, the said prayer was required to be considered at earlier point of time. Further, whether appropriate writ could be granted declaring that the contract received by Sub-Contractor when had already suffered tax by way of TDS at the hands of the Principal Contractor, for exemption to the Sub-Contractor to that extent on account of avoiding double taxation for the same contract, was also an aspect which could be considered in the prayer at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case needs to be considered afresh, in the light of the observations made by us in the present judgment. 12. In view of the aforesaid observation and discussion, the impugned order passed by the learned Single Judge is set aside. The respective main writ petitions shall stand restored to the file of the learned Single Judge. The learned Single Judge shall examine the matter in accordance with law taking into consideration the observations made by this Court i n the present appeals and after hearing both the side s, shall pass appropriate orders. 13. All appeals are allowed to the aforesaid extent. Considering the facts and circumstances of the case, no order as to costs. 14. In view of the order passed, I.A.No.1/2016 does no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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