2021 (3) TMI 336

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..... not a matter which warrants interference or attention of this Court as the liability of the deductors to remit the tax deducted by it to the coffers of the Department, is absolute. In fact, failure to do so would render them liable to interest and penal action. The members of the petitoner association are at liberty to approach NLC seeking its indulgence for additional time to remit tax, not/shor .....

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..... n its Units/Officers to recover the amounts of tax collected by its vendors (members of the petitioner association), but not deposited. 3. In terms of the contract between the members of the petitioner association, who are vendors of NLC and NLC, the consideration paid by the petitioners is inclusive of GST and liability in this regard is to be discharged by members of the petitioner associatio .....

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