https://www.taxtmi.com/caselaws?id=433276 The Jharkhand HC held that unadjusted tax deducted at source under the earlier VAT regime formed part of the "credit of amount of value added tax" eligible for migration as transitional credit into the GST electronic credit ledger. It applied a purposive construction of the transitional provision to preserve unutilised tax paid under the old regime for adjustment against GST output liability, and read the proviso as confined to credits expressly blocked under GST law. The Court further held that Rule 117 could not narrow the scope of the parent provision by restricting migration only to input tax credit, and it noted the absence of any separate practical mechanism under the earlier return format for carrying forward the TDS amount otherwise than as excess credit. en-us Mon, 09 Jan 2023 00:00:00 +0530 Fri, 08 Aug 2025 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433276 The Jharkhand HC held that unadjusted tax deducted at source under the earlier VAT regime formed part of the "credit of amount of value added tax" eligible for migration as transitional credit into the GST electronic credit ledger. It applied a purposive construction of the transitional provision to preserve unutilised tax paid under the old regime for adjustment against GST output liability, and read the proviso as confined to credits expressly blocked under GST law. The Court further held that Rule 117 could not narrow the scope of the parent provision by restricting migration only to input tax credit, and it noted the absence of any separate practical mechanism under the earlier return format for carrying forward the TDS amount otherwise than as excess credit. Case-Laws GST Mon, 09 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433276