2023 (10) TMI 1041

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....20 of the first respondent in GSITN No.33AACCH9506R1Z4 for the Assessment Year 2017-2018. 3. This writ petition is late by almost three years after the impugned Assessment Order was passed on 14.07.2020 as it has been filed only on 15.09.2023. 4. The issue in the present writ petition pertains to denial of Tax Deducted at Source (TDS) which was claimed as Transitional Credit under Section 140 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017 on the eve of implementation of the respective GST enactments with effect from 01.07.2017. The petitioner was entitled to set-off the Tax Deducted at Source (TDS) towards its tax liability under the provisions of the Tamil Nadu Value Added Tax (TNVAT) Act, 2006. 5. The first respondent....

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....ioner before the impugned Assessment Order was passed. 7. That apart, the learned counsel for the petitioner submits that after the impugned Assessment Order was passed, the issue came up before this Court in a batch of writ petitions as that of the petitioner in W.P.Nos.9991 of 2020 etc batch in the case of M/s.DMR Constructions and others Vs. Assistant Commissioner wherein, the learned Single Judge of this Court has allowed the writ petitions vide an order dated 26.02.2021. 8. The learned counsel for the petitioner would therefore submit that on merits, the issue is squarely covered in favour of the petitioner in terms of the above decision, which was followed by this Court also in W.P.No.5448 of 2020 in the case of M/s.Sekar Constr....