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HARSHANDH CONSTRUCTION PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER (ST) & OTHER
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN

Pet. Counsel

M.a.mudimannan

Res. Counsel

Amirtha Poonkodi Dinakaran

Petitioner / Applicant	HARSHANDH CONSTRUCTION PRIVATE LIMITED
Respondent	THE ASSISTANT COMMISSIONER (ST) & OTHER
Court	Madras High Court
State	Tamilnadu
Date	Sep 22, 2023
Order No.	W.P.No. 27716 of 2023 And W.M.P.Nos. 27198 and 27199 of 2023
Citation	2023(9) TAXREPLY 8160
Original Order
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ORDER
ORDER Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice on behalf of the respondents. 2. The petitioner is aggrieved by the impugned Assessment Order dated 14.07.2020 of the first respondent in GSITN No.33AACCH9506R1Z4 for the Assessment Year 2017-2018. 3. This writ petition is late by almost three years after the impugned Assessment Order was passed on 14.07.2020 as it has been filed only on 15.09.2023. 4. The issue in the present writ petition pertains to denial of Tax Deducted at Source (TDS) which was claimed as Transitional Credit under Section 140 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017 on the eve of implementation of the respective GST enactments with effect from 01.07.2017. The petitioner was entitled to set-off the Tax Deducted at Source (TDS) towards its tax liability under the provisions of the Tamil Nadu Value Added Tax (TNVAT) Act, 2006. 5. The first respondent has strictly followed the provisions of the Act a....