B ENGINEERS BUILDERS LTD Vs. COMMISSIONER OF COMMERCIAL

JUDGEMENT

(1.) THE assessee is before this Court questioning thecorrectness of the assessment order dated 19.6.2010 passed by the AssessingAuthority, Bhubaneswar-III Circle, Bhubaneswar without availing the alternativeremedy of appeal provided under Section 77 of the Orissa Value Added Tax Act,2004 (in short 'OVAT' Act, 2004).

(2.) PLACING strong reliance on the mandate of Section 54 of the Act, learned counselfor the petitioner submits that the Assessing Authority has not given effect to the benefitof Rs.1,31,28,321/-, the amount towards the T.D.S. payment on the ground that theT.D.S. certificates are not in proper format and some of the T.D.S. certificates are notsubmitted in original though as indicated in the order to the extent that the AssessingOfficer had sought for verification of T.D.S. certificates submitted by the Assessee fromvarious Assistant Commissioners of Commercial Taxes of different circles mentioned inhis letter dated 8.4.2010, Annexure-4, but had not received response therefrom.