2017 (6) TMI 1199

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....r for the appellant. R. Karthikeyan, Additional Government Pleader, for the respondents. JUDGMENT Heard Mr. Joseph Prabakar, learned counsel  appearing for the appellant and Mr. R. Karthikeyan, learned Additional  Government Pleader appearing for the respondents. Since the issue involved in both the writ appeals is common, they were taken up together and the writ appeals are disposed....

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....11 was filed praying for a writ of prohibition, restraining the respondents 2 and 3 therein from deducting any tax at source under the provisions of the Tamil Nadu Value Added Tax Act, 2006 in the hands of the appellant in respect of the inter-State works contract executed by the appellant head office at Rajasthan. The writ petitions were disposed of with a direction to the appellant to approach ....

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....pectively. The learned counsel for the appellant submitted that the assessment for the relevant years are over, in the sense that the assessments have been deemed to have been completed under section 22(2) of the Tamil Nadu Value Added Tax Act, 2006 and no further proceedings have been initiated by the assessing officer. Therefore, it is submitted that as-on-date, there is no necessity for form S....

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....im to revoke the bank guarantee furnished to the respondents 2 and 3. In the light of the above, we dispose of the writ appeals with slight modification in the ultimate direction issued by the writ court. Accordingly, the writ appeals are disposed of, by directing the appellant to approach the first respondent/assessing officer by way of a detailed representation requesting for release of the ban....