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2021 (3) TMI 336 - MADRAS HIGH COURTRecovery of amounts of tax / GST collected by its vendors (members of the petitioner association), but not deposited - HELD THAT:- This is not a matter which warrants interference or attention of this Court as the liability of the deductors to remit the tax deducted by it to the coffers of the Department, is absolute. In fact, failure to do so would render them liable to interest and penal action. The members of the petitoner association are at liberty to approach NLC seeking its indulgence for additional time to remit tax, not/short deducted and it is for NLC to consider the same. Petition dismissed.
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