GST transitional credit on TDS under Tamil Nadu VAT upheld where earlier High Court ruling was followed.

Tax deducted at source under the Tamil Nadu Value Added Tax Act was held eligible for transition under the Tamil Nadu GST transitional provision. The Madras High Court treated the issue as identical to an earlier batch decision of the same Court, noted that the respondent accepted that ruling and that no contrary authority was shown, and followed the earlier view. On that basis, the Court answered the issue in favour of the petitioner and allowed the writ petition, setting aside the impugned proceedings.

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Issues: Whether tax deducted at source under the Tamil Nadu Value Added Tax Act, 2006 could be transitioned under the transitional provision of the Tamil Nadu Goods and Services Tax Act, 2017.

Analysis: The issue was treated as identical to an earlier decision of the same Court in a batch of writ petitions. The respondent accepted that earlier decision and no contrary decision was shown. The Court therefore followed the earlier ruling and applied it to the present case.

Conclusion: The issue was answered in favour of the petitioner, and the challenge to the impugned proceedings was allowed.

Final Conclusion: The writ petition succeeded on the basis that the disputed tax deducted at source was held eligible for transition under the GST transitional provision.

Ratio Decidendi: Where an identical issue has already been decided by the Court and no contrary authority is shown, the Court may follow the earlier ruling and allow transition of the amount in question under the applicable transitional provision.

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