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2021 (7) TMI 1145

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..... .SWAMINATHAN For Petitioner : Mr.N.Sudalaimuthu And Mr.S.Karunakar. For Respondent : Mr.J.Padmavathi Devi, Special Government Pleader. ORDER Heard the learned counsel on either side. 2. The petitioner is a works contractor. The specific case of the petitioner is that while settling the bill amounts received, departments had in fact deducted the tax payable. It is not known as to whether remit .....

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..... consider independently and verify the materials placed by the petitioner. If the department which entrusted works contract to the petitioner, had deducted the tax amount but not remitted the same, the respondent may have to proceed against the concerned department. In my view, the entire burden may not be placed on the petitioner herein. The respondent may also independently verify with the respec .....

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