^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

DMR CONSTRUCTIONS vs. THE ASSISTANT COMMISSIONER
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH

Pet. Counsel

Sivanandam

N.murali

T.ramesh

Res. Counsel

Mohammed Shaffiq

G.dhanamadhri

Petitioner / Applicant	DMR CONSTRUCTIONS
Respondent	THE ASSISTANT COMMISSIONER
Court	Madras High Court
State	Tamilnadu
Date	Feb 26, 2021
Order No.	W.P. Nos.9991, 7030, 12110, 5142, 11621, 336, 647, 1766, 2738, 2859, 5039, 5101, 5966, 5969, 6406, 6467, 6596, 8936, 9694 & 16470 of 2020 and 3613, 3617 & 35267 of 2019
Citation	2021(2) TAXREPLY 4046
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

Related Tags :

☍

Section 2

☍

Section 140

TaxGPT ^Beta

Summarize this case by TaxGPT in

AA |

ORDER
COMMON ORDER 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’) in 10 cases, and orders confirming the aforesaid proposals, in 13 cases. 2. 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 their respective accounts for set off against output tax - GST liabilities. This has been denied. 3. Before setting out the rival contentions, I extract the relevant statutory provisions for ease of reference. Tax has been deducted under Section 13 of....