Jharkhand High Court Allows Migration Of The TDS Amount Under GST

The  Jharkhand High Court  has held that the unadjusted TDS amount has to be treated as an input tax credit amount and is required to be carried forward in the next succeeding months. The division bench of  Acting Chief Justice Aparesh Kumar Singh  and  Justice Deepak Roshan  has observed that the unadjusted TDS amount would have been otherwise refundable to the petit…