2014 (1) TMI 1795

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..... RADESH HIGH COURT - HC
Dated:- 7-1-2014
Writ Petition No.15027/2011 - -
CST, VAT & Sales Tax
AJIT SINGH AND SUBHASH KAKADE, JJ. Sumit Nema ABD Mukesh Agrawal, Dinesh Singhal, Advocate, for the petitioner. Shri K. S. Wadhwa, Vivek Agrawal, P. Kaurav, Additional Advocate General, for the State/respondent JUDGEMENT The petitioner is a works contractor. It had opted for composition u .....

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..... tes from respondent nos.4 and 5. The petitioner, therefore, submits that it cannot be denied the benefit of proper assessment on the basis of new proper TDS certificates issued. We find substance in the petitioner's submission. The petitioner was denied the benefit of TDS certificates on a technical ground that they were defective. Therefore, after the issuance of proper TDS certificates, the pet .....

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