https://www.taxtmi.com/caselaws?id=433042 The Madras HC dismissed the State's review application seeking reversal of transitioned tax deducted at source under Section 140(1) of TNGST Act. The State re-argued that transition is unavailable where credit is not admissible as input tax credit under the Act's proviso. The Court noted this identical argument was previously considered in its February 2021 order, which relied on Telangana HC's decision in Magma Fincorp Limited case regarding similar GST provisions. The Court held the State was attempting to re-agitate the same issue from original litigation, and review was not the appropriate remedy for challenging the earlier legal conclusion. en-us Fri, 02 Dec 2022 00:00:00 +0530 Sat, 12 Apr 2025 13:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433042 The Madras HC dismissed the State's review application seeking reversal of transitioned tax deducted at source under Section 140(1) of TNGST Act. The State re-argued that transition is unavailable where credit is not admissible as input tax credit under the Act's proviso. The Court noted this identical argument was previously considered in its February 2021 order, which relied on Telangana HC's decision in Magma Fincorp Limited case regarding similar GST provisions. The Court held the State was attempting to re-agitate the same issue from original litigation, and review was not the appropriate remedy for challenging the earlier legal conclusion. Case-Laws GST Fri, 02 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433042