THE HON'BLE SRI JUSTICE B. PRAKASH RAO AND THE HON'BLE SRI JUSTICE RAMESH RANGANATHAN WRIT PETITION No.6357 OF 2009 ORDER: (Per Hon’ble Sri Justice Ramesh Ranganathan) The petitioner is a construction company, executing works contracts for the Government of Andhra Pradesh. The second respondent conducted VAT Audit on the petitioner firm, and passed an order of assessment of VAT dated 22.12.2008 for the assessment years 2005-2006 and 2006-2008. The petitioner’s grievance is that, while the total tax due for the tax periods 2005-2006 and 2006-2008 is Rs.40,29,197/-, the TDS amounts deducted from the petitioner for Rs.65,94,974/- was not taken into consideration and that the respondents, while acknowledging that the TDS forms were in fact submitted by the petitioner, did not give them the benefit of the TDS amount deducted from the petitioner’s bills. Sri A.V. Krishna Kaundinya, Learned Special Standing Counsel for Commercial Tax, would submit that the petitioner had filed Xerox copies of the TDS certificates and, in the absence of originals being placed before the assessing authority, the benefit of TDS credit was not extended to the petitioner. Sri S. Suri babu, Learned Counsel for the petitioner, submits that, for the limited purpose of verification, the petitioner would furnish the original TDS Certificates with a view to claim credit for the tax deducted hitherto. In the facts and circumstances of the present case we consider it appropriate to set aside the order of assessment to the limited extent that the petitioner was not given the opportunity of producing the original TDS Certificates. The restraint order is set aside and the matter remanded back to the assessing authority for examination of the original TDS Certificates, which the petitioner agrees to produce within two weeks from today. The assessing authority shall, thereafter, pass an order afresh with regards the tax leviable if any, on the petitioner herein. The writ petition is, accordingly, disposed of. No costs. _____________________ B.PRAKASH RAO,J Date: 14-06-2010 ___________________________ RAMESH RANGANATHAN,J tjs