9911796707
TMI Blog2017 (2) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... is a Civil Works Contractor engaged in asphalting of roads. For the period of 2014-2015, he executed the contract of asphalting of roads for Bruhat Bengaluru Mahanagara Palike (BBMP for short) and other bodies. He was acting as Sub-Contractor of C.T. Raju, Principal Contractor registered under Karnataka Value Added Tax, 2003 (hereinafter referred to as 'the KVAT Act' for short). The Principal Con tractor C.T. Raju, filed returns in Form No. VAT-120 declaring the works contract turnover and paid tax thereon. The appellant opted for composition of assessment and filed returns in Form VAT-120 and also submitted audited statement in Form No.VAT-240. The said returns are deemed as assessed under Section 38(1) of the KVAT Act. As per the audited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the main contractor. Therefore the officers of the department are instructed that they should not give credit of TDS amount from the account of the main contractor to that of a sub-contractor" as contrary to and as opposed to law, in so far as the petitioner is concerned. (iii) issue a Writ of Mandamus or directions in the nature of mandamus and declare that the works contract receipts of Rs. 2,30,38,535 that has suffered tax by way of TDS and direct payment in the hands of the principal contractor cannot be subjected to tax once again in the hands of the petitioner sub- contractor. (iv) grant such other relief or reliefs as deemed fit in the facts and circumstances of the case." 5. The learned Single Judge after considering the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect which could be considered in the prayer at paragraph-16(iii), at earlier point of time. 9. We do not propose to make any observations on the merits of the prayer at paragraphs-16(ii) and 16(iii) whether to be granted or not. But as the aforesaid aspects of consideration of two prayers at paragraphs- 16(ii) and 16(iii) are not addressed by the learned Single Judge, we find it appropriate to remand the matter to the learned Single Judge for consideration and for passing appropriate orders in accordance with law. 10. We may also record that the interference with the assessment order for which the prayer is made at paragraph-16 (i) would essentially depend on whether prayer at paragraphs-16(ii) and 16(iii) are granted or not. Therefore, u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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