TaxTMI 
TaxTMI 
2014 (11) TMI 1166
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.... been put forward in these proceedings under article 226 of the constitution, is that though the petitioner complied with the requisitions in pursuance of the agreement dated 15 December 2011, it has not received payment in respect of seven bills between the months of March and July 2014 in the amount of Rs. 2.65 crores. A representation dated 31 October 2014 not having elicited response, the writ proceedings have been filed for seeking a mandamus for the payment of amounts due under the seven bills which are annexed collectively as Annexure 9 to the writ proceedings. The submission which has been urged on behalf of the petitioner is that the claim under the bills must be treated as being admitted and hence a writ petition under Article 22....
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.... also been placed on notice that the office of the Assistant Commissioner has obtained income tax returns of the petitioner and tax credit statement (Form 26AS) and a perusal thereof indicates that huge payments were made by the first respondent to the petitioner against which TDS was deducted. The first respondent has, accordingly, been directed to file the following documents with the Assistant Commissioner (Prev.), pertaining to the petitioner, namely (i) attested copies of bills raised upon the first respondent between 2008-09 and 2012-13; (ii) the ledger account of the petitioner together with details of the payment made during financial years 2008-09 to 2012-13; (iii) details of service tax charged by the petitioner and CENVAT Credit,....
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....o the notice of the first respondent by the revenue authorities and the first respondent has been informed both of the pending investigation as well as to disclose documentary material, it cannot be held that the claim falls within that category where it can be ascertained that there is absolutely no defence or that a mandamus would be warranted. Even in the present case, we may reiterate that while exercising the discretion on whether or not to entertain a writ petition under Article 226 in a contractual matter where a mandamus is sought which would have the effect of decreeing a money claim, the Court must also deal with the issue as to whether a writ petition would be an appropriate remedy when other remedies under the ordinary civil law....