Revision, not appeal, is the proper remedy in TDS levy disputes; dismissal for want of jurisdiction was set aside.

Where a tax dispute concerns TDS levy and consequential penalty under the Tamil Nadu Value Added Tax Act, the proper statutory remedy is revision, not appeal. The Court noted that once the appellate authority found the appeal not maintainable for want of jurisdiction, it should have returned the papers so the assessee could approach the revisional authority instead of dismissing the matter outright. The dismissal for want of jurisdiction was set aside, and the matter was directed to be presented before the revisional authority, with the revision to be entertained without reference to limitation.

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Issues: Whether the appellate authority was justified in dismissing the appeal as not maintainable for want of jurisdiction in a dispute relating to levy of tax on TDS and consequential penalty under the Tamil Nadu Value Added Tax Act, 2006.

Analysis: The dispute arose from an order passed under Sections 27(3) and 27(4) of the Tamil Nadu Value Added Tax Act, 2006. The Court noted that in a case where the controversy is solely with respect to TDS, the statutory remedy is by way of revision and not appeal. Once the appellate authority found that the appeal was not maintainable, it ought to have returned the papers to enable the petitioner to present them before the revisional authority instead of dismissing the appeal on merits of maintainability.

Conclusion: The dismissal of the appeal for want of jurisdiction was set aside and the matter was directed to be returned for presentation before the revisional authority, with the revision to be entertained without reference to limitation.

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