2023 (9) TMI 991

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..... by the Executive Engineer - HELD THAT:- The Appellate Authority specifically speaks of no document having been produced before it at the time of hearing. The mere reference to the screen-shot produced at Page-37 wherein an annexure is shown cannot substantiate the contention that it was the certificate Annexrue-P/8 which was produced before the Appellate Authority. Even otherwise, there can be n .....

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..... e petitioner is specially concerned with the assessment made on the basis of a TDS deduction carried out by the Executive Engineer, Rural Works Department, Works Division, Banka-2. It is very evident from the assessment order that the TDS was deducted by the Executive Engineer, Rural Works Department on the works said to have been carried out by the petitioner R.P. Construction. In the appeal the .....

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..... ecutive Engineer and there was no provision to revise it as per Section 39(9) of the Bihar Goods and Services Tax Act, 2017 (for brevity BGST Act ) after 13th November, 2021, the assessment year being 2019-2020. 3. We have looked at the appellate order and we find that the Appellate Authority specifically speaks of no document having been produced before it at the time of hearing. The mere ref .....

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