2024 (6) TMI 1033

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....s of executing works contracts. The petitioner executed Government works as a Sub-Contractor. The principal Contractor M/s. Stanch Projects Private Limited has not made the payments to the petitioner for the works executed on the premise that the State Government has not released the payments to the principal contractor(s). 3. The petitioner is due by an amount of Rs. 1,77,12,294/- towards arrears of tax for the period ending March, 2023. The petitioner could not pay the taxes as the petitioner did not receive the payments due from the principal contractor. 4. It is also submitted that the principal contractor has filed writ petition challenging the in-action on the part of the Government in releasing the bills payable. In the meanwhi....

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....s credited to the account of the petitioner from a third party which was promptly adjusted by the bank itself, towards the dues payable to the bank, i.e, towards the arrears of the over draft account. The 1st respondent issued a notice dated 18.01.2024 calling upon the petitioner to pay an amount of Rs. 23,00,000/- within a period of one week. The petitioner submitted his explanation to the 1st respondent that the amount which was credited into their account was auto debited and adjusted by their banker towards the arrears of the over draft account. 7. The 1st respondent issued a notice dated 25.01.2024 calling upon the bank to pay the total amount of Rs. 1,77,12,294/- and to pay the arrears as and when amounts are credited to the accoun....

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....plied with their statutory tax payments. It is also submitted that the petitioner is not inclined to pay the tax arrears. At the same time would not deny the liability of the state to pay the dues to the Contractors. It is submitted that the petitioner has not deposited an amount of Rs. 23,00,000/- which was credited into the account by one of the principal contractor. 12. A specific query was posed by this Court to the learned Government Pleader for Commercial Taxes to ascertain whether the amount of Rs. 23,00,000/-, which was deposited in the account of the petitioner was adjusted by the banker towards the arrears of the over draft account. The learned Government Pleader on instructions submits that the amount deposited into the accoun....