https://www.taxtmi.com/caselaws?id=434573 Excess tax deducted at source reflected as carried-forward credit in a pre-GST VAT return was treated as transitional credit eligible for migration into the GST electronic credit ledger under section 140(1) of the JGST Act. The proviso to section 140(1) was read as restricting transition only where the underlying credit related to supplies barred from input tax credit under GST, and Rule 117 could not narrow the parent provision. The unadjusted amount was also viewed as refundable under the pre-GST regime, so its migration could not be denied merely because it was described as TDS in the return. The revisional order and demand rejecting migration were held unsustainable. en-us Tue, 21 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434573 Excess tax deducted at source reflected as carried-forward credit in a pre-GST VAT return was treated as transitional credit eligible for migration into the GST electronic credit ledger under section 140(1) of the JGST Act. The proviso to section 140(1) was read as restricting transition only where the underlying credit related to supplies barred from input tax credit under GST, and Rule 117 could not narrow the parent provision. The unadjusted amount was also viewed as refundable under the pre-GST regime, so its migration could not be denied merely because it was described as TDS in the return. The revisional order and demand rejecting migration were held unsustainable. Case-Laws GST Tue, 21 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434573