Migration of unadjusted TDS amount allowable under GST

Subhash Singh Choudhary through its proprietor Vs State of Jharkhand through the Secretary-cum-Commissioner (Jharkhand High Court) Jharkhand High Court held that unadjusted TDS amount under Jharkhand Value Added Tax Act is allowed to be migrated under Jharkhand Goods and Services Tax Act, 2017. Facts- Post implementation of GST, Petitioner claimed transition of the amount of credit of value added tax of Rs. 1,73,69,826/- by filing GST TRAN-1 online in GSTN Portal on 28th September, 2017. However, a Summary of Show Cause Notice in Form GST-DRC-1 was issued by Respondent No. 5-State Tax Officer,...