- (1.) Heard learned counsel for the parties.
(2.) The petitioner is a dealer duly registered under the provisions of the U.P. Vat Act, 2008 and the Central Sales Tax Act, 1956 and was allotted a TIN No. 09350026000. The petitioner is being assessed with the Deputy Commissioner, Sector-16, Commercial Tax, Lucknow. It is submitted that the petitioner was awarded contract by the Gas Authority of India Ltd. during the year 2011 for supply, erection and execution of cooling towers and cooling water treatment plant at Pata, U.P and the said work contract was executed by the petitioner from the Assessment year 2011-2012 up to 2015-2016. In furtherance of the work contract the petitioner had engaged opposite party no.5 as a Sub-Contractor for executing of the work in question, who is a dealer registered under the provisions of the U.P. Vat Act, 2008 and has been allotted a TIN No. 09528901157 by the Commercial Tax Department and is assessed with the Deputy Commissioner, Sector-1, Auraiya. The Sub-Contractor (opposite party no.5) raised the bills/invoices for the work done by him against the said invoices, the petitioner has made payments to the Sub-Contractor after deducting the statutory TDS under Section 34 of the U.P. Vat Act, 2008.
(3.) It is also submitted by learned counsel for the petitioner that a payment of Rs.15,38,36,274/- was made to the Sub-Contractor for the Financial Year 2012-13 to 2014-15 after deducting and depositing TDS of Rs.61,53,452/- as per the provisions of Section 34 of the U.P. Vat Act, 2008.;