GST Refund admissible if State of Telangana failed to transfer relevant TDS amount pertaining to State of Maharashtra

L & T PES JV Vs Assistant Commissioner of State Tax (Telangana High Court)

Refund admissible if State of Telangana failed to transfer relevant TDS amount pertaining to State of Maharashtra

Telangana High Court held that TDS deducted on entire amount by both the States i.e. State of Telangana and Maharashtra, however, the said entire TDS amount stands deposited with the State of Telangana. Refund is admissible if the State of Telangana has not transferred the tax liability to the extent of work executed in the State of Maharashtra to the Tax Authorities in the State of Ma

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