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2016 (4) TMI 1436 - HC - VAT and Sales TaxCertificate of tax recovery at source in FormJVAT 400 in favour of the petitioner-firm, not issued - grievance of the petitioner is that M/s Hindustan Steel Works Construction Limited made payment to the petitioner after deducting VAT at source - HELD THAT:- The writ petition is bereft of foundational facts for seeking Mandamus to the respondentM/s Hindustan Steel Works Construction Limited to issue FormJVAT 400 to the petitionerfirm. The petitioner has failed to produce a document which would disclose deduction on account of VAT for the works contract by M/s Hindustan Steel Works Construction Limited, for which the respondentM/s Hindustan Steel Works Construction Limited is under a duty to issue certificate in FormJVAT 400. Reliance placed by the petitioner on a clause in the Letter of Intent which provides that the rates are inclusive of sales tax and tax on works contract and if applicable, sales tax/tax at works contract @ 2% would be deducted and TDS for the same would be issued in due course, is also misconceived. Whether any amount has been deducted by M/s Hindustan Steel Works Construction Limited from the payments made to the petitioner for which it is under a statutory duty to issue FormJVAT 400 or not is a question of fact which cannot be ascertained in the present proceeding. The petitioner kept quiet for long 7 years and did not raise a grievance for nonissuance of FormJVAT 400. If at all, it is found that tax deduction at source has been done from the running bills of the petitioner still, the petitioner has failed to establish that the respondent M/s Hindustan Steel Works Construction Limited is under a legal duty to issue the said certificate. In fact, pursuant to order of the Commissioner of Commercial Taxes Department, pending assessment of the petitionerfirm by the Assessing Authority, the present writ petition appears to be premature also. The writ petition stands disposed of with liberty to the petitioner to avail remedy under the Jharkhand Value Added Tax Act, 2005 - Application dismissed.
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