https://www.taxtmi.com/caselaws?id=449802 Under the Tamil Nadu VAT scheme, the duty to deduct and remit tax rests on the person making payment, so recovery for alleged non-deduction cannot be directed against the works contractor unless the contractor's own liability is independently established. The HC held that the impugned recovery notices were issued against the wrong party and were therefore without jurisdiction on that ground. It also noted that the petitioner's substantive liability, including the validity of Form S and the underlying tax position, required factual verification and could be examined in a fresh assessment, leaving the revenue free to proceed lawfully if tax liability was otherwise made out. en-us Mon, 19 Feb 2024 00:00:00 +0530 Wed, 21 Feb 2024 07:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449802 Under the Tamil Nadu VAT scheme, the duty to deduct and remit tax rests on the person making payment, so recovery for alleged non-deduction cannot be directed against the works contractor unless the contractor's own liability is independently established. The HC held that the impugned recovery notices were issued against the wrong party and were therefore without jurisdiction on that ground. It also noted that the petitioner's substantive liability, including the validity of Form S and the underlying tax position, required factual verification and could be examined in a fresh assessment, leaving the revenue free to proceed lawfully if tax liability was otherwise made out. Case-Laws VAT and Sales Tax Mon, 19 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449802