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2019 (7) TMI 554 - HC - VAT and Sales TaxInput tax credit - non-availability of 'Tax Deduction at Source' credit particulars - TDS made by Chennai Corporation for the work done by writ petitioner for Chennai Corporation - non-production of TDS certificates - HELD THAT:- In the impugned orders in at least one of the impugned orders pertaining to Assessment Year 2012-13, there is more than one error in giving the TIN number of the writ petitioner - In paragraph 1 it has been given as 338314262589, in paragraph 2 it has been given as 33831462589 and in the concluding paragraph it has been given as 3383462589. While in paragraph 1, it has 12 digits, in paragraph 2 it has 11 digits and in concluding paragraph it is 10 digits. This Court is informed that this is a typographical error. Though obvious, these typographical errors will also have to be corrected when the assessment is done afresh pursuant to this order. The impugned orders are set aside on the sole ground that the credit particulars of TDS certificate have been sought for by the sole respondent, after the impugned orders - no opinion or view is expressed by this Court on the merits of the matter.
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