Unadjusted TDS amount under JVAT Act is duly available under JGST Act

Anvil Cables Pvt. Ltd. Vs State of Jharkhand (Jharkhand High Court) Jharkhand High Court held that denying migration of unadjusted TDS amount under JVAT Act (Jharkhand Value Added Tax Act) to JGST (Jharkhand Goods and Services Tax Act, 2017) is not sustainable in the eye of law. It was observed that the department cannot deny the migration of Tax Deduction Source (TDS) under section 44 of the Jharkhand Value Added Tax Act (JVAT). Facts- The petitioner is engaged in the manufacturing and selling of aluminum cable and conductor, having its manufacturing unit at Jamshedpur. Petitioner is one of t...