Sir,
I am an accountant in a works contract pvt ltd company in hyd. I forget opting composition in Form-250 BEFORE COMMENCEMENT OF WORK (Jan'2013) and filed in 19.03.2013. The Andhra pradesh VAT authorities has rejected composition and applied non-composition. They adjusted the TDS@5% of TDS as against tax demanded @12.5% and we still due to 7.5% to the vat dept.
Experts may kindly help me out that any case laws because there is no willfull default / non-evasion of tax / income concealment / misleading the dept. It is just because of late filing / procedural mishappening. Kindly suggest me out. Thanking you all in advance.
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