Carry forward of unadjusted VAT TDS to GST is duly available

P & C Projects Private Ltd Vs Assistant Commissioner (ST)(FAC) (Madras High Court) Madras High Court held that it is well settled now that carry forward of unadjusted VAT TDS (TNVAT Act) to GST is duly allowed in terms of Section 140 of the TNGST Act, 2017. Facts- The only issue that arises for consideration in this Writ Petition is whether the respondent was right in rejecting the petitioner’s request under Section 140(1) of the GST Act, 2017 for carrying forward the accumulated credit under the TNVAT Act in respect of TDS. Conclusion- Held that this Court is of the considered view ...