2015-VIL-25-MSTT
M/s MUKUND LTD Vs THE STATE OF MAHARASHTRA
Maharashtra Value Added Tax Act, 2002 – Section 31 – Recovery of amount of tax not deducted at source – Work contract – Failure to deduct of tax at source by assessee from payments made to contractor
HELD
– appellant was legally bound to make the payment of TDS into the government treasury by due dates and to file returns which he has failed to do. Therefore, the assessing authority has rightly and lawfully recovered from the appellant the amount of tax not deducted by the appellant from the payments made to his contractors – The Act neither provides for any separate assessment for payment of TDS nor provides separate notice for such assessment. Therefore, the submission of the appellant that he is not served with any separate notice and separate order for assessing amount of TDS not paid by him is not passed, has no support of law
– Contractor can claim such amount as credit of tax payable by him and if he has paid excess amount of tax, more than his liability, he may claim refund. This facility is provided to contractor and not to the employer – Order of lower authority in respect of demanding amount not deducted at source in composite assessment order is upheld – Grant interest on refund under Section 52 – Adjustment of Refund – once the refund is adjusted against the return dues of subsequent period i.e. 2007-2008 on the basis of Trade Circular then there remains nothing excess for allowing interest to the appellant – Assessee appeal dismissed