2021 (9) TMI 712

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..... banerjee, Adv. Mr. D. Ghorai, Adv. ...For the Petitioner Mr. P. K. Bhowmick, Adv. Mr. Asok Bhowmick, Adv. ...For the Respondent The Court : Let affidavit-of-service filed in Court today be kept with the record. This writ petition has been filed by the writ petitioner who is an e-commerce operator on being aggrieved by newly inserted provision of Section 194-O of the Income Tax Act, 1961....

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.... goods and services and alternatively to declare the aforesaid provision as ultra vires and unconstitutional. Petitioner is also aggrieved by inaction on the part of the respondent No.8/CBDT and sitting over and not disposing the representations of the petitioner for redressal of its grievances in this regard, made under Section 194-O(4) of the Act. It appears from record that twice representat....

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....uted through MSL : The sales consideration for purchase and sale of goods takes place directly between buyer and sellers, i.e., outside MSL's portal. Since, sale consideration is not received by MSL, it is not possible for MSL to deduct tax at source on the gross amount received by the sellers. 3.3 No mechanism to deduct TDS on behalf of buyers : MSL's clients are usually the sel....

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....ions of the petitioners being Annexure P-10 and P-15 of the writ petition within a period of six weeks from the date of communication of this order by passing a reasoned and speaking order after dealing with the contentions raised by the petitioners in its aforesaid representations and after giving effective opportunity of hearing to the petitioner or its authorized representative and to communica....