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P & C PROJECTS PRIVATE LTD., REP. BY ITS CHAIRMAN, MR. S.P. CHINNASAMY vs. THE ASSISTANT COMMISSIONER
(Madras High Court)

Hon'ble Judges:

ABDUL QUDDHOSE
Pet. Counsel
P.jayalakshmi
S.muthuvenkatraman
Res. Counsel
K.vasantha Mala

Petitioner / Applicant

P & C PROJECTS PRIVATE LTD., REP. BY ITS CHAIRMAN, MR. S.P. CHINNASAMY
Respondent THE ASSISTANT COMMISSIONER
Court Madras High Court
State

Tamilnadu

Date Feb 3, 2023
Order No.

W.P.No.8509 of 2020

Citation

2023(2) TAXREPLY 6963
Original Order
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ORDER

ORDER The only issue that arises for consideration in this Writ Petition is whether the respondent was right in rejecting the petitioner's request under Section 140(1) of the GST Act, 2017 for carrying forward the accumulated credit under the TNVAT Act in respect of TDS. 2. Under the impugned order, the respondent has rejected the petitioner's request for carrying forward of unutilized VAT TDS to the new GST regime without giving any reason. 3. A learned Single Judge of this Court in the case of M/s.DMR Constructions Vs. Assistant Commissioner, Commercial Tax Department, Rasipuram, Namakkal District reported in 2021 (4) TMI 261 - Madras High Court has elaborately dealt with this issue. In the said batch of Writ Petitions also, the very same issue was involved and the respondents had denied the carrying forward of accumulated credit in respect of TDS during the TNVAT regime. 4. The learned Single Judge has referred to various decisions rend....

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