https://www.taxtmi.com/caselaws?id=433878 Transitional VAT TDS credit accrued under the earlier tax regime and reflected in returns can be carried forward into GST under Section 140 of the Tamil Nadu GST Act, 2017. A request for such transition cannot be rejected by a non-speaking order, because the statutory scheme supports treatment of the deducted amount as eligible credit where it had already accrued before migration to GST. Applying that purposive construction, the rejection of the request to carry forward unadjusted VAT TDS was unsustainable, and the credit was held to be admissible for transition. en-us Fri, 03 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433878 Transitional VAT TDS credit accrued under the earlier tax regime and reflected in returns can be carried forward into GST under Section 140 of the Tamil Nadu GST Act, 2017. A request for such transition cannot be rejected by a non-speaking order, because the statutory scheme supports treatment of the deducted amount as eligible credit where it had already accrued before migration to GST. Applying that purposive construction, the rejection of the request to carry forward unadjusted VAT TDS was unsustainable, and the credit was held to be admissible for transition. Case-Laws GST Fri, 03 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433878