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Judgment
Mr. Rath, learned advocate appears on behalf of petitioner and draws attention to order dated 9th September, 2022 passed by coordinate Bench. We reproduce paragraph-2 from said order.
“2. At this stage, counsel for the Opposite Parties prays for two weeks time to get the required statutory form issued to the petitioner.”
He draws attention to Form VAT-605B and demonstrates that it is for a certificate of credit of tax deducted at source by principal contractor to sub-contractor.
On query from Court he draws attention to letter dated 8/13th January, 2020 and submits, his client had claimed Rs.18,24,575/- on account of money withheld as Tax Deducted at Source (TDS), of which only Rs.4,52,548/- was said to be released on 27th September, 2019. It follows that opposite party no.1 must be compelled to issue form VAT-605B certificate for the balance, to this client. He seeks interference.
Mr. Jena, learned advocate appears on behalf of opposite parties and submits, his client is facilitator in sub-contracting the work to several parties, of which petitioner is one. As such, the money was deducted by the department and not his client. He draws attention to paragraph 4(r) in counter. The sub-paragraph is reproduced below.
“r) That, these Opp. Parties humbly state that the amount in dispute is the amount deduced as WCT by different works departments which were deposited as tax in the respective VAT Departments manually. As the said online procedure were dispensed with instantly, such amount so deducted, needs to be returned back to the Contractor, but which is still lying with the Jurisdictional Tax Authorities. It is also pertinent that the said transactions were duly reflected in the VAT return sand taxes duly paid by NSIC, therefore the said amount became excess and remains deposited with the VAT Tax Department.”
On query from Court we have ascertained from Mr. Jena that the sub-contract is between his client and petitioner. Said order dated 9th September, 2022 bears record of submission made on behalf of opposite party no.1, regarding issuance of statutory certificate. Furthermore, from said letter dated 8/13th January, 2020, opposite party no.1 has clearly, inter alia, disputed claim for release of money withheld as TDS without reference to any other department having deducted it.
Adjournment is granted for either the certificate(s) to be issued to petitioner in the meantime or hearing and disposal on adjourned date.
List on 13th July, 2023..
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