Dismissed

M/S.Hanumant Construction Pvt.Ltd. v. Commissioner of Commercial Taxes

Orissa HC21 Mar 2017WP(C)/2811/2017

Case brief

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What is this about?

The Court held the writ challenging the tax demand inadmissible due to availability of statutory appeal but granted liberty to file an appeal with condonation of delay pending. Directions were issued regarding pre-deposit, bank attachment, and operation of accounts.

What did the court decide?

Liberty granted to file appeal with condonation of delay. Directive to appellate authority on pre-deposit computation. Bank attachment to remain subject to pre-deposit determination prior to vacation.

The present writ application has been filed seeking to challenge an or der of assessment dated 29.09.2015 for the period from 19.02.2011 to 31.03.2014. It appears that the impugned demand came to be raised essentially on a ccount of the failure on the part of the assessee to produce the original TDS certificates and T.I.N. invoices in course of the assessment proceeding.

It is submitted on behalf of the petitioner that the original TDS cert ificates had been produced by the petitioner before the audit team which is reflected in their audit visit report but it is stated that the total TDS deducted amounts to Rs.49,59,744/-. It is further submitted that due to the illness on the part of the dealer, he was unable to prod uce the original TDS certificates and T.I.N. invoices before the Assessing Officer in course o f assessment but claims that all the original certificates and invoices are in his possession as on date.

We are of the considered view that the present writ application for su ch purpose, is not maintainable since the petitioner has an alternative efficacious remedy by way of statutory appeal. However, liberty is granted to the petitioner, if so advised, to file an appeal. If such an appeal is filed before the appellate authority on or before 30.03.2017 along with an application for condonation of delay, if any, and certified copy of this order, the delay shall be condoned in view of the pendency of the matter before this Court. Insofar a s the direction for pre-deposit of 20% is concerned, we direct that such pre-deposit shall be computed by the appellate authority after taking into account the amount covered under the TDS certificates and T.I.N. invoices, the originals of which shall be filed by the petitioner alo ng with the appeal as undertaken. On such computation being made, the petitioner shall make an y further statutory deposit as may be determined and thereafter, the matter shall be heard and disposed of on its own merits in accordance with law.

It is directed that the petitioner may be entitled to operate the same over and above the tax demand subject to determination of pre-deposit as may be decided by th e appellate authority and thereafter, the order of attachment may be vacated.

Certified copy of the orders under Annexures-1 & 2 be returned to the petitioner on being substituted by an authenticated photocopy of the same. Free copy of this order be handed over to the learned counsel for the Revenue.

M/S.Hanumant Construction Pvt.Ltd. v. Commissioner of Commercial Taxes

Case brief

What is this about?

What did the court decide?

M/S.Hanumant Construction Pvt.Ltd. v. Commissioner of Commercial Taxes

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

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