TMI Blog2015 (10) TMI 972X X X X Extracts X X X X X X X X Extracts X X X X ..... r stated that the amount shall be refunded to the petitioner within 15 days from the date of receipt of a certified copy of this order. She, however, prayed that the State be allowed to take proceedings under Section 17 for reassessment or under Section 34 of the Haryana VAT Act for revision of the assessment order. - Petition disposed of. - C. W. P. No. 259 of 2014 - - - Dated:- 26-5-2014 - Aj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so under the Central Sales Tax Act, 1956 (in short, the CST Act ) and a works contractor undertaking government as well as non government contracts. For the assessment year 2009-10, the petitioner undertook various contracts and also acted as a sub contractor for M/s D.S. Constructions Limited, Gurgaon (DSC). The contractees and the contractor deducted TDS/WCT and deposited the same. The dealer f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the approval proceedings, the DETC vide memo dated 21.6.2013, Annexure P.5 raised certain issues with regard to allowance of some deductions and rate of tax applied in one of the contracts. According to the petitioner, in approval proceedings, the authority cannot exercise the power of review, appeal or revision. In pursuance to the objections of the DETC, the ETO issued notice dated 28.6.2013, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P.11 stating that the TDS deducted by the contractor could not be treated and adjusted on demand. It was further reiterated that the case in hand did not fall within the ambit of rectification. Inspite of the replies filed, the assessing authority vide order dated 6.11.2013, Annexure P.12 rectified the assessment order. All the issues raised by the DETC in the memo dated 21.6.2013 Annexure P.5 wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be refunded to the petitioner within 15 days from the date of receipt of a certified copy of this order. She, however, prayed that the State be allowed to take proceedings under Section 17 for reassessment or under Section 34 of the Haryana VAT Act for revision of the assessment order. 5. In view of the above, the writ petition is disposed of with a direction to the respondents to refund the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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