https://www.taxtmi.com/caselaws?id=312282 Kerala HC dismissed petition seeking to transition TDS amount remitted by contractor to GST regime credit through TRAN-1. Court held Section 17(5) inapplicable to input tax transition credit claims in TRAN-1, which only restricts input tax credit availability in certain transactions. TDS deducted by contractor cannot constitute input tax credit as it reflects in electronic cash register, not electronic credit ledger. Only amounts in electronic credit ledger qualify as input tax credit. Court distinguished judgments from Madras HC and Jharkhand HC, noting they failed to consider proviso to Section 140 and definitions under Sections 2(62) and 2(63). Section 140 covers transitional credit of input tax, not all VAT regime taxes. Petitioner advised to seek TDS refund through proper legal channels. en-us Thu, 07 Dec 2023 00:00:00 +0530 Tue, 22 Apr 2025 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312282 Kerala HC dismissed petition seeking to transition TDS amount remitted by contractor to GST regime credit through TRAN-1. Court held Section 17(5) inapplicable to input tax transition credit claims in TRAN-1, which only restricts input tax credit availability in certain transactions. TDS deducted by contractor cannot constitute input tax credit as it reflects in electronic cash register, not electronic credit ledger. Only amounts in electronic credit ledger qualify as input tax credit. Court distinguished judgments from Madras HC and Jharkhand HC, noting they failed to consider proviso to Section 140 and definitions under Sections 2(62) and 2(63). Section 140 covers transitional credit of input tax, not all VAT regime taxes. Petitioner advised to seek TDS refund through proper legal channels. Case-Laws GST Thu, 07 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312282