Excise & Taxation department issued the instructions on the issue of exemption from payment of advance tax vide Memo No VAT-1/1042-44 dated 31.12.2014 and the judgement delivered in the case of  Ayappa Infra Projects Pvt. Ltd., Jalandhar

HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH

Civil Writ Petition No.19835 of 2014

Date of Order: 12.12.2014

Ayappa Infra Projects Pvt. Ltd., Jalandhar

Versus

The State of Punjab and others

CORAM: HON’BLE MR. JUSTICE RAJIVE BHALLA

 HON’BLE MR. JUSTICE B.S.WALIA

RAJIVE BHALLA, J (Oral)

The petitioner primarily contends that a person whose TDS is being deducted, cannot be called upon to pay advance tax in lieu of liability with respect to VAT.

Counsel for the State of Punjab submits on instructions that the Government is in the process of clarifying that a person whose TDS is being deducted cannot be called upon to pay advance tax in lieu of liability with respect to VAT.