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IN THE HIGH COURT OF KERALA AT ERNAKULAM
Ziyad Rahman A.A., J
M/S. NCC LTD. – Appellant
Versus
THE STATE TAX OFFICER, TAX PAYER SERVICES CIRCLE, STATE GST DEPARTMENT – Respondent
| Table of Content |
|---|
| 1. petitioner is a registered dealer under vat. (Para 1) |
| 2. tds refund application details and requirements. (Para 2 , 3) |
| 3. counter affidavit dispute on claims. (Para 4 , 5) |
| 4. court's observation on evidence and claims. (Para 6 , 7) |
| 5. order for re-examination and reconsideration. (Para 8 , 9 , 10) |
JUDGMENT
The petitioner is a registered dealer under the provisions of the Kerala Value Added Tax Act with TIN No.32072049314 and is an electrical contractor who carried out several works during the assessment year 2015-2016, based on the contract entered into between the petitioner and the respective clients. Some of the major clients were the additional 3rd and 4th respondents, the KSEB Ltd and Lakeshore Hospital & Research Centre Ltd. The payment of the amounts from the additional respondents 3 and 4 were made to the petitioner after deducting the TDS and according to the petitioner, the said amounts are already deposited with the State in the relevant account.
2. The petitioner submitted returns pertaining to the said assessment year and refund of the amount of TDS was also claimed. Ext.P2 application was also submitted seeking refund of the amount. Ext.P3 is the order
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