DMR Constructions Vs Assistant Commissioner (Commercial Taxes)
Date: February 26, 2021
Subject Matter
Petitioners are entitled to transition TDS under the TNVAT Act in terms of Section 140 of the TNGST 2017
Summary
The common factual position is that all petitioners, in the era of TNVAT, have accumulated credit of TDS and have also been permitted to carry forward the same from year to year. The petitioners sought transition of the accumulated TDS into the…
This batch of 23 Writ Petitions has been filed by assessees under the Tamil Nadu Goods and Service Tax Act, 2017 (‘TNGST Act’) who challenge notices issued by the respondent, Commercial Tax Authorities proposing the denial of transition of credit in respect of Tax Deducted at Source (TDS) in terms of Section 13 of the Tamil Nadu Value Added Tax Act, 2006 (in short ‘TNVAT Act&rsqu…