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2023 (9) TMI 991 - PATNA HIGH COURTPrinciples of natural justice - appeal dismissed without referring to the merits of the contentions - assessment made on the basis of a TDS deduction carried out by the Executive Engineer - HELD THAT:- The Appellate Authority specifically speaks of no document having been produced before it at the time of hearing. The mere reference to the screen-shot produced at Page-37 wherein an annexure is shown cannot substantiate the contention that it was the certificate Annexrue-P/8 which was produced before the Appellate Authority. Even otherwise, there can be no reliance placed on Annexure-P/8 certificate for reason of no such certificate being permissible for the purpose of assessment as per the BGST Act and also for the reason that the certificate has been issued in the name of Shiv Shankar Singh and not in the name of R.P. Construction, which is registered as a proprietorship under the BGST Act. Petition dismissed.
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