2021 (4) TMI 873

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....ents : Mrs.J.Padmavathi Devi Special Government Pleader ORDER This Writ Petition has been filed by the petitioner to quash the impugned order of the second respondent in GSTIN. 33AABFI1728A1Z5/17-18 dated 07.06.2020. 2.According to the petitioner, he is the Managing Partner of the business concern, namely, M/s.Immanuel & Co, situate at No.4/136/C, Harbour Express Road, Tuticorin, engaging....

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....7 and proposed to disallow and reverse the entire transitional credit claimed by the petitioner, through TRAN-1. In pursuant to which, the petitioner has filed reply dated 29.01.2020, denying the allegations made by the second respondent, citing as per Section 140 of the Tamilnadu Goods and Service Tax, the input tax credit claimed through TRAN 1 is relating to the tax paid under TDS and the same ....

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.... the concerned Appellate Authority and therefore this Writ Petition is not maintainable. 5.As pointed out by the learned counsel for the petitioner that the issue involved in the present writ petition is squarely covered by the order of this Court in batch of Writ Petitions in W.P.Nos.9991 of 2019 etc., dated 26.02.2021, wherein, the learned single judge has elaborately discussed the issue in q....

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....source stated that 'any person who makes a deduction under Section 13 shall deposit the same so deducted' with the assessing authority, the amended rule reads 'any person liable to make deduction and payment of tax under Section 13 shall apply to the registering authority having jurisdiction over the person for a Tax Deductor Identification Number', prior to effecting such deductio....