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2019 (5) TMI 755 - HC - VAT and Sales TaxForfeiture of excess tax credit available to the petitioner - according to the petitioner, the excess tax payment was as a result of the excess deduction of tax at source by the main contractors and also on account of the excess input on purchases - years 2015-16 and 2016-17 - HELD THAT:- A careful perusal of the impugned order would show that the same suffers from the vice of non-application of mind. At the outset, the proposal in the show cause notice was for forfeiture of the excess tax credit of ₹ 1,36,2.058,183/-, but the credit ordered to be forfeited is for a sum of ₹ 1,44,03,978/-. An order under the Act cannot exceed the proposal made in the show-cause notice - Moreover, the 1st respondent does not appear to have applied his mind to the very applicability of G.O.Ms.No.11, to a Sub- Contractor. The fact that the petitioner was a Sub-Contractor and the fact that the contract was EPC Turnkey contract, was also not gone into by the respondents. Therefore, the impugned order is liable to be set aside and the matter remanded back. The matter remanded back to the 1st respondent for a fresh consideration - Petition allowed by way of remand.
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