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SUBHASH SINGH CHOUDHARY & OTHER vs. THE STATE OF JHARKHAND
(Jharkhand High Court)

Hon'ble Judges:

APARESH KUMAR SINGH
DEEPAK ROSHAN
Pet. Counsel
Sumeet Gadodia
Aakansha Mittal
Ranjeet Kushwaha
Res. Counsel
Amrita Sinha
A.k. Yadav
P.a.s. Pati

Petitioner / Applicant

SUBHASH SINGH CHOUDHARY & OTHER
Respondent THE STATE OF JHARKHAND
Court Jharkhand High Court
State

Jharkhand

Date Jan 9, 2023
Order No.

W.P.(T) No. 2404 of 2020 With W.P.(T) No. 1429 of 2021

Citation

2023(1) TAXREPLY 6900
Original Order
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ORDER

Heard learned counsel for the parties. 2. The abovementioned writ petitions involved common issue for adjudication and were tagged and heard together with the consent of the parties. 3. The sole issue for adjudication in the above Writ Petitions is “Whether the amount deducted towards TDS u/s 44 of the Jharkhand Value Added Tax Act is a ‘credit of the amount of value added tax’ which a registered person is entitled to migrate in its electronic credit ledger”? 4. Brief facts of the case (in W.P.(T) No. 1429 of 2021) is that the petitioner is primarily engaged in the business of supplying of machinery and providing engineering, commissioning and operational support services across the country and in the State of Jharkhand. Petitioner was duly registered under the provisions of Jharkhand Value Added Tax Act, 2005 [hereinafter referred to as ‘JVAT Act, 2005’ for short] and after implementation of the Goods & Services Tax Act, 2017 ....

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