Refund of Excess VAT Collected by Way of TDS Under Works Contract – HC remands matter back to AO

KSS Petron Private Limited Vs State of Tripura and Others (Tripura High Court)

The petitioner a works Contractor worked under WP(C)No.155 of 2022 along with WP(C)No.156 of 2022 ONGC for the period 2010 to 2016 and in respect of the same 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, for determining the value of taxable goods. The petitioner while filing its returns of the turnover declared refundable amount due to the petitioner. The petitioner, filed an application for refund of the amount paid in excess, however, the Respondent Authorities rejected the application of the petitioner. Ms. N. Hawelia and Ms Medha Lila Gope, learned counsels appearing for the petitioner have contended that when admittedly huge amount of tax is lying in excess as excess tax paid to the Government, the order under Sections 29 and 43 cannot be passed by the Respondent Authorities. In view of the facts and circumstances of the case as well as the provisions of law under the Tripura Value Added Tax Act, 2004 the Tripura High Court set aside impugned order and remanded back to the Respondents for passing the order after giving the petitioner a reasonable opportunity of being heard.

FULL TEXT OF THE JUDGMENT/ORDER OF TRIPURA HIGH COURT

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 WP(C)No.155 of 2022 [KSS Petron Private Limited versus State of Tripura and Others], WP(C)No.156 of 2022 [KSS Petron Private Limited versus State of Tripura and Others], WP(C)No.157 of 2022 [KSS Petron Private Limited versus State of Tripura and Others], WP(C)No.158 of 2022 [KSS Petron Private Limited versus State of Tripura and Others], WP(C)No.159 of 2022 [KSS Petron Private Limited versus State of Tripura and Others] and WP(C)No.160 of 2022 [KSS Petron Private Limited versus State of Tripura and Others] are combined for disposal by a common judgment and order inasmuch as the basic facts of the above cases are identical in nature.

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