HC: Directs consideration of applicant’s refund application for TDS submitted in prescribed form

Kerala HC holds that if the petitioner has filed requisite application for grant of refund of TDS, the Respondent shall take into consideration said plea after providing a reasonable opportunity to the petitioner for being heard and shall provide a decision in accordance with the law; Observes that the petitioner was awarded two separate works against which tax was deducted but the petitioner was not extended credit for the same despite repeated reminders; Notes the petitione...