2023 (9) TMI 1276

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y, Advocates, for the Petitioner. Shri D. Bhattacharya, G.A. and K. De, Addl. G.A., for the Respondent. JUDGMENT Heard Ms. Nitu Hawelia and Ms. Medha Lila Gope, Learned Counsel assisted by Ms. Simita Chakraborty Learned Counsel appearing for the petitioner. Also heard Mr. D. Bhattacharya, Learned G.A. appearing for the respondents. 2. All these writ petitions being W.P. (C) No. 15....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....petitioner was a works contractor working under ONGC for the period 2010 to 2016. In respect of the said works contract the ONGC made payment to the petitioner by deducting Tax at source under the said works and deposited the same to the Government Treasury. However, while deducting Tax at source to ONGC deducted tax at full rate on works contract value without deducting labour component, declared....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rs including invoices, TDS certificates Work orders etc. for the Assessment years of 2010-11 to 2015-16. However, the Respondent Authorities rejected the application of the petitioner vide order dated 31-8-2021. The Respondents have filed an affidavit stating that the refund under Section 43 of the Tripura Value Added Tax Act, 2004 have been rejected in view of non-passing of the order of assessme....