TMI Blog2021 (4) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... e order made in the aforesaid Writ Petition has also been dismissed by this Court. Petition allowed. - W.P.(MD)No.14244 of 2020 And WMP(MD) No.11901 of 2020 - - - Dated:- 8-4-2021 - Honourable Mrs.Justice J.Nisha Banu For the Petitioner : Mr.Raja Karthikeyan For the Respondents : Mrs.J.Padmavathi Devi Special Government Pleader ORDER This Writ Petition has been filed by the petitioner to quash the impugned order of the second respondent in GSTIN. 33AABFI1728A1Z5/17-18 dated 07.06.2020. 2.According to the petitioner, he is the Managing Partner of the business concern, namely, M/s.Immanuel Co, situate at No.4/136/C, Harbour Express Road, Tuticorin, engaging in engineering contracts and registered with the second ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed counsel would also rely upon the similar order of this Court made in batch of Writ Petitions in W.P.Nos.9991 of 2019 etc and would pray to quash the impugned order. 4.On the side of the respondents, a detailed counter affidavit has been filed and the learned Special Government Pleader appearing for the respondent would reiterate the contentions raised in the counter affidavit. She would insist that the petitioner is having an appeal remedy before the concerned Appellate Authority and therefore this Writ Petition is not maintainable. 5.As pointed out by the learned counsel for the petitioner that the issue involved in the present writ petition is squarely covered by the order of this Court in batch of Writ Petitions in W.P.Nos.9991 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax. 34.A detailed circular has been issued on tax deduction at source (Circular No.54 of 2014 bearing Ref.No.D3/34075/2011) wherein the Principal Secretary/Commissioner/ of Commercial Taxes dated 14.11.2014 has issued guidelines on the subject of taxability of works contracts, including the aspects of assessment and TDS 36.In the light of the detailed discussion as above, the impugned orders are set aside, and the petitioners held to be entitled to transition TDS under the TNVAT Act in terms of Section 140 of the TNGST 2017. Allowed. Connected Miscellaneous Petitions are closed with no order as to costs. 6. As stated in the aforesaid order, the stand taken by the respondents that the petitioner is having an appeal remedy ..... X X X X Extracts X X X X X X X X Extracts X X X X
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