9911796707
TMI Blog2023 (8) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... ion and paid to the Department, on behalf of the petitioner, as TDS. The allegation was that the works on which the tax was deducted was not disclosed by the petitioner in the returns filed - assessment order was challenged in appeal which also was dismissed. In fact, the specific contention of the appellant-petitioner that deductions of another concern have been made and shown in the account of the petitioner, was specifically rejected by the Tribunal. The Tribunal also noticed that there was absolutely no evidence produced to substantiate the contention. The learned Government Advocate brings notice to Section 39 of the GST Act, which also prohibits the petitioner to make a rectification of the error, if any, caused. In any event, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Executive Engineer, Road Division has resulted in mulcting of liability on the petitioner. Admittedly, the assessment was based on the deduction made by the Executive Engineer, Road Division and paid to the Department on behalf of the works contractor, the petitioner herein. 2. The petitioner submitted that it was wrongly paid on his behalf since there is another concern called Dayanand Prasad Sinha and Company, which is a separate entity. 3. The assessment order, however, indicated that the tax was assessed on the basis of the deductions made by the Executive Engineer, Road Division and paid to the Department, on behalf of the petitioner, as TDS. The allegation was that the works on which the tax was deducted was not disclosed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorities have acknowledged the fact of non-constitution of the Tribunal and come out with a notification bearing Order No. 09/2019-State Tax, S. O. 399, dated 11.12.2019 for removal of difficulties, in exercise of powers under Section 172 of the B.G.S.T Act, which provides that period of limitation for the purpose of preferring an appeal before the Tribunal under Section 112 shall start only after the date on which the President, or the State President, as the case may be, of the Tribunal after its constitution under Section 109 of the B.G.S.T Act, enters office. 10. This Court is, therefore, inclined to dispose of the instant writ petition in the following terms:- (i) Subject to deposit of a sum equal to 20 percent of the remaining ..... X X X X Extracts X X X X X X X X Extracts X X X X
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