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2024 Supreme(Jhk) 222

SHREE CHANDRASHEKHAR, NAVNEET KUMAR
Anvil Cables Private Limited – Appellant
Versus
State of Jharkhand through the Principal Secretary, Department of Energy, Jharkhand – Respondent


Advocates Appeared:
For the Petitioner:Mr. M.S. Mittal, Sr. Advocate, Mr. Rahul Lamba, Mr. Salona Mittal.
For the JBVNL :Mr. Rajiv Ranjan, Advocate General, Mr. Sachin Kumar, Sr. Standing Counsel.
For the Income Tax Deptt. : Mr. Anurag Vijay, Standing Counsel, Mr. Om Prakash, AC to Standing Counsel, Mr. Shivam Singh, AC to Standing Counsel.

JUDGMENT :

Shree Chandrashekhar, A.C.J.

M/s. Anvil Cables Private Limited has approached this Court with the following prayers :

    i. For the issuance of an appropriate writ/order/direction or a writ in the nature of mandamus directing the Respondent JBVNL to forthwith issue TDS Certificate for the amount of Rs.2,90,32,000/- deducted as Income Tax @ 2% from the bills raised by the Petitioner towards supply of materials to the Respondent JBVNL so as to enable the Petitioner to get the tax credit of the said amount under Income Tax laws; or in alternative.

ii. In the alternative to prayer (i), for the issuance of an appropriate writ/order/direction or a writ in the nature of mandamus directing the Respondent JBVNL to forthwith release the amount of Rs.2,92,32,000/- so deducted from the bills of the Petitioner towards supply of materials by the Petitioner to the Respondent JBVNL as despite various requests made by the Petitioner, the Respondent JBVNL has neither released the aforesaid amount till date nor TDS certificate under Income Tax law has been issued by the Respondent JBVNL in or

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