https://www.taxtmi.com/caselaws?id=406757 Unavailed TDS credit carried forward from the pre-GST regime was treated as tax eligible for transition into GST under Section 140 of the Tamil Nadu GST Act, 2017. The Court followed its earlier ruling on the same issue and held that the transitional credit claimed through TRAN-1 could not be denied on that basis. The objection that an alternate appellate remedy was available was not accepted, and the order rejecting the claim was held unsustainable. The transitional credit claim was therefore upheld and the writ petition succeeded. en-us Thu, 08 Apr 2021 00:00:00 +0530 Mon, 24 Mar 2025 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406757 Unavailed TDS credit carried forward from the pre-GST regime was treated as tax eligible for transition into GST under Section 140 of the Tamil Nadu GST Act, 2017. The Court followed its earlier ruling on the same issue and held that the transitional credit claimed through TRAN-1 could not be denied on that basis. The objection that an alternate appellate remedy was available was not accepted, and the order rejecting the claim was held unsustainable. The transitional credit claim was therefore upheld and the writ petition succeeded. Case-Laws GST Thu, 08 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406757