9911796707
TMI Blog2024 (7) TMI 1442X X X X Extracts X X X X X X X X Extracts X X X X ..... deducted the tax and paid it to the department is also made a party, though subsequently, as the 8th respondent - There would be no loss caused to the State and if the refund is not effected there is every chance of the petitioner s company closing down, considering the huge refund which would not be granted to the petitioner, putting the very business in doldrums. This is a peculiar and special circumstance in which, even if there can be no facilitation of an online rectification, it should be done physically and the amounts eligible for refund disbursed. The quantum of input tax credit not specified, nor does it go by the admission of the 8th respondent that deductions as pointed out by the petitioner were made from the proceeds of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices Tax enactment. The petitioner s concern is with the assessment year 2018-19, 2019-20 and 2020-21 when they have executed construction work in favour of the Industrial Development Authority ( IDA for short) who is also subsequently impleaded as 8th respondent. 3. The petitioner had filed returns for the subject assessment years on the due date and had also discharged its tax liability. While filing the returns, as against the input tax credit, the petitioner had inadvertently shown the TDS number of the awarder who deducted tax from the payments due to the petitioner, in place of the awarder s GST number. The mistake has been explained by the petitioner through a tabular statement in the representation made on 23.08.2022 produced in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was declined to the 5 th respondent. Noticing the facts especially that of the input tax credit have been reflected in the portal of the Department in favour of the 6th respondent, which was rightly not claimed by the said respondent; it was directed that correction may be facilitated which does not cause any prejudice to the revenue on grounds of monetary loss and directed the portal to be opened for a limited period with communication to the petitioner and if that is not possible for technical reasons, to enable the petitioner to make such correction through manual mode. 7. The reliance on the digital mode is for expeditious and seamless completion of proceedings and it cannot lead to foreclosing of human intervention when it is expedient ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ranted to the petitioner, putting the very business in doldrums. This is a peculiar and special circumstance in which, even if there can be no facilitation of an online rectification, it should be done physically and the amounts eligible for refund disbursed. 9. We make it clear that we have not specified the quantum of input tax credit nor does it go by the admission of the 8th respondent that deductions as pointed out by the petitioner were made from the proceeds of the contract and paid up to the State Government. The assessing officer would be entitled to look into the specific deductions claimed and verify it with the returns filed by the 8th respondent; specifically the tax deductions made at the source and enable the claim of refund ..... X X X X Extracts X X X X X X X X Extracts X X X X
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