2015 (10) TMI 972

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.... Ms. Tanisha Peshawaria, DAG, Haryana with Dr. Laxmi Narayan Kharian, DETC and Ms. Santosh Chaudhry, ETO, Hissar. JUDGMENT In this petition filed under Article 226 of the Constitution of India, the petitioner prays for quashing the rectification order dated 6.11.2013, Annexure P.12. Direction has also been sought to the respondents to issue refund of Rs. 23,50,246/- due as per the assessme....

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....essment proceedings for the assessment year 2009-10, the assessing authority verified the payment of TDS made by the contractor and contractees from Deputy Excise and Taxation Commissioner, Gurgaon (East) (DETC) vide letter dated 4.2.2013, Annexure P.2. The assessing authority finalised the assessment and the petitioner was found entitled to refund of Rs. 23,50,246/-. Vide order dated 29.3.2013, A....

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....e by the petitioner stating that rectification under section 19 of the Haryana VAT Act could only be of clerical and arithmetic mistakes. In the meantime, the ETO wrote another letter dated 30.8.2013, Annexure P.8 for verification of TDS deposited by DSC. The Gurgaon authority replied that the TDS had been adjusted towards voluntary payment of DSC. Thereafter, revised notice of rectification dated....

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....ating that the credit of the same had been given to the deductors. The order created a demand of Rs. 31,50,428/- including interest of Rs. 14,52,204/-. Hence the instant petition by the petitioner. 3. We have heard learned counsel for the parties and perused the record. 4. In pursuance to the order dated May 12, 2014 passed by this Court, Dr. Laxmi Narayan Kharian, DETC and Ms. Santosh Chaud....