GST liability: Alleged erroneous TDS deduction – Madras HC Orders Statutory Appeal

Rangaswamy Jeevanantham Vs Superintendent (Madras High Court) The Madras High Court recently addressed the dispute in the case of Rangaswamy Jeevanantham vs Superintendent, focusing on GST liability and the alleged erroneous TDS deduction under section 194H of the Income Tax Act. The court ordered a statutory appeal in response to the petitioner’s challenge against the TDS deduction. In the judgment delivered on 01.09.2023, the court noted the petitioner’s claim that he was an employee of Smart Way India Enterprises LLP, Coimbatore, and argued that the TDS deductions made on paymen...