https://www.taxtmi.com/caselaws?id=444639 Section 140 of the Tamil Nadu Goods and Services Tax Act, 2017 was construed to permit transition of pre-GST tax deducted at source credit into the GST regime where the credit had been reflected in the earlier returns. The Court applied a purposive interpretation of the transitional provisions and the existing tax law to preserve credit already embedded in the pre-GST system, rather than allowing the transition scheme to defeat it. Relying on the earlier view on the same issue, the Court held that the petitioner was entitled to carry forward the TDS credit and quashed the show cause notice that had denied such benefit. en-us Tue, 17 Oct 2023 00:00:00 +0530 Mon, 22 Dec 2025 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444639 Section 140 of the Tamil Nadu Goods and Services Tax Act, 2017 was construed to permit transition of pre-GST tax deducted at source credit into the GST regime where the credit had been reflected in the earlier returns. The Court applied a purposive interpretation of the transitional provisions and the existing tax law to preserve credit already embedded in the pre-GST system, rather than allowing the transition scheme to defeat it. Relying on the earlier view on the same issue, the Court held that the petitioner was entitled to carry forward the TDS credit and quashed the show cause notice that had denied such benefit. Case-Laws GST Tue, 17 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444639