2022 (6) TMI 813

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ons - Company and the person in charge faced the trail - Refund paid towards TDS arrears - HELD THAT:- As huge amount of Rs.3,52,99,059/-, though was deducted by the petitioner-Company as TDS, was not deposited in the Government treasury within the prescribed statutory time. It was deposited after 11 months (may be before 12 months). Therefore, once there was a non-deposit, the necessary conseque .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... or in exercise of powers under Article 136 of the Constitution of India. Hence, the Special Leave Petition stands dismissed. - Petition(s) for Special Leave to Appeal (C) No(s). 25482/2018 - - - Dated:- 29-11-2021 - Hon'ble Mr. Justice M.R. Shah And Hon'ble Mrs. Justice B.V. Nagarathna For the Petitioner(s) : Mr. Sachin Dutta, Sr. Adv., Ms. Gayatri Verma, Adv., Ms. Nidhi Mohan Par .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e 12 months). Therefore, once there was a non-deposit, the necessary consequences shall follow including the prosecution. Whatever the submissions are made on behalf of the petitioner-assessee are all defences which are required to be considered by the trial Court in the trial. Even the same is also observed by the High Court in the impugned judgment and order. At this stage, it is also required t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X