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2021 (2) TMI 496 - HC - VAT and Sales TaxWorks Contract - recovery of tax alongwith penalty - appellant's argument was that they are civil contractors and in terms of Section 6(4) of the Act, payment of tax for the works contract done is based on the receipts for the relevant assessment year and taxes are to be paid by the appellant when the appellant receives payment or receivable from the person, for whom the works contract was undertaken by the appellant - HELD THAT:- Considering the fact that the assessments are of the years 2012-13 and 2013-14, that the matters are dragged on till now, that apart from the taxes, which were remitted by the dealer in the year 2015, the Department has not been able to recover tax nor the penalty, which has been quantified in the impugned assessment orders passed in the year 2017 and that the assessment orders remain as paper orders, this Court is of the view that one more opportunity can be granted to the appellant to go before the Assessing Officer by producing the original records to substantiate their claim. However, such an option shall be given subject to a stringent condition. The appellant shall pay 50% of the disputed tax for each of the assessment years within a period of 60 days from the date of receipt of a copy of this common judgment and if the payment is made for both the assessment years within the time stipulated, the appellant will be entitled to treat the assessment orders dated 23.1.2017 for the years 2012-13 and 2013-14 as show causes notices, give their explanation, appear before the Assessing Officer on the date to be fixed by him and produce original records to justify their stand - Appeal allowed.
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