Case Law Details
Case Name : DMR Constructions Vs. Assistant Commissioner, Commercial Tax Department (Madras High Court)
Appeal Number : W.P. Nos. 9991 of 2019
Date of Judgement/Order : 26/02/2021
Related Assessment Year :
Courts :
All High Courts Madras High Court
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DMR Constructions Vs. Assistant Commissioner, Commercial Tax Department (Madras High Court)
Issue Involved:
1. There was Accumulated credit of TDS under TNVAT Act and the same has also been permitted to carry forward the same from year to year.
2. The petitioners sought transition of the accumulated TDS into their respective accounts for set off against output tax – GST liabilities
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