TaxTMI 
TaxTMI 
2023 (10) TMI 862
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.... parties, the main writ petition is taken up for disposal at the admission stage itself. 4. The case of the petitioner is that in the Pre-GST era, the petitioner are entitled for TDS for a sum of Rs.1,13,18,411/- and as per the Tamil Nadu Goods and Services Act, they are entitled to transfer and utilise the same in the form of Input Tax Credit (ITC). In this regard, the second respondent had already issued a show cause notice in the year 2019 and a reply was also filed. However, no order has been passed so far. 5. At this juncture, the jurisdiction was shifted to the first respondent and when the first respondent assumed the jurisdiction, he had also issued the show cause notice on 03.03.2020 for the same issue and a reply was filed o....
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....ed has been captured in the returns of turnover filed under the erstwhile TNVAT regime, I accept the stand of the petitioners to the effect that such amounts would stand included for the purposes of transition under Section 140. 32. My conclusion also finds support from the language of Section 20 of the TNVAT Act dealing with assessment of tax, as per which, tax under that 24 Act was to be assessed, levied or collected in the manner prescribed, bringing within the ambit of assessment, collection by way of deduction under Section 13 of that Act. 33. In Magma Fincorp Ltd. V. State of Telangana (2019 (26 GSTL 7) the High Court at Telangana has considered this very issue, interpreting Section 140 purposively stating that 'Once....
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....ts involved in respect of goods involved in the execution of works contract, i. In the course of export of the goods out of the territory of India or ii. In the course of import of the goods into the territory of India or, iii. In the course of inter-state trade or commerce RuIe 8 (5)(a) (2) Goods involved in the execution of works contract which are specifically exempted from tax Rule 8 (5)(b) (3) All amounts paid to the Subcontractors: Condition: - The Sub-contractor must be a registered dealer under VAT Act, 2006. He must be liable to pay tax under this Act. The turnover of such amount is included in the return filed by him. Rule 8 (5)( c) Unless the genuine....
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....English language is not an instrument of mathematical precision. Our literature would be much the poorer if it were. This is where the draftsmen of Acts of Parliament have often been unfairly criticized. A judge, believing himself to be fettered by the supposed rule that he must look to the language and nothing else, laments that the draftsmen have not provided for this or that, or have been guilty of some or other ambiguity. It would certainly save the judges trouble if Acts of Parliament were drafted with divine prescience and perfect clarity. In the absence of it, when a defect appears a judge cannot simply fold his hands and blame the draftsman. He must set to work on the constructive task of finding the intention of Parliament, and he ....