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2019 (8) TMI 754 - HC - VAT and Sales TaxLiability of tax - payment of tax by job-worker - TNVAT Act - HELD THAT:- There is no disputation that the principle of law or the proposition is that, in cases of TDS, when the deductee has paid the entire tax liability on the monies received, the entity/person, who has the obligation to deduct at source cannot be mulcted with liability. However, the rider is that the entity which has the obligation of deduction and has not complied with the same is liable to pay interest for the delayed period, besides penalty under Section 13(5) and 13(8) (respectively) of TNVAT Act. It is made clear that respondent shall redo the assessment after issuing show cause notices afresh to writ petitioner - petition disposed off.
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