HC directs CBDT to dispose the representation made U/S 194O:

HC directs CBDT to dispose the representation made U/S 194O:

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HC directs CBDT to dispose the representation made U/S 194O:

A single judge bench of the Calcutta High court on hearing the writ petition filed by the Mjunction Services Ltd.directed the Central Board of Direct Taxes (CBDT) to consider and dispose the representation regarding section 194-O within six months.
The issues raised by the MSL’s were, according to Section 194-O of the Income Tax Act they are not required to deduct tax and deposit to the Government, since the sale of goods or provision of services does not take place and/or through the petitioner company platform and/or purchaser of the goods or recipients of the services does not make payment to the petitioner company or the sale of goods or provision of services.
Petitioner is aggrieved by inaction on the part of the CBDT and sitting over and not disposing the representations of the petitioner for redressal of its grievances in this regard, made under Section 194-O(4) of the Act.

1 Comment

  1. September 16, 2021
    G. C. Mathur

    Absolutely irresponsible governance of GST Act. The petitioner is not at all a party to the transaction. Therefore, no question of any income and tax. Neither any sales of goods or services. High Court is absolutely right in directing, I believe, the CBDT to dispose of the petition within the given time.

    Reply

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