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2023 (1) TMI 789 - HC - GSTReversal of transitioned tax deducted at source (TDS) under Section 140(1) of TNGST Act - HELD THAT:- The only ground re-argued is that transition is unavailable where credit is not admissible as ITC under this Act as per the proviso to Section 140(1)(i). This very argument has been considered by this Court in paragraph 4 & 5 of order dated 26.02.2021 [2021 (4) TMI 261 - MADRAS HIGH COURT] wherein the provisions of Section 140 along with the proviso have been extracted - That apart, reference has been made to the decision of the Telangana High Court in the case of Magma Fincorp Limited Vs State of Telangana [2019 (5) TMI 786 - TELANGANA AND ANDHRA PRADESH HIGH COURT] that dealt specifically on the interplay between Section 141 and the applicable provisions in the Telangana Goods and Service Tax Act, 2017 that are in para-materia with the relevant provisions under the Tamil Nadu GST Act. In the present case, it is quite evident that the attempt of the State is to re-agitate the same issue as was raised and considered in the original round of litigation. If at all the Department believes that the conclusion arrived at earlier was contrary to the legal position, then review is not the appropriate remedy - there are no merit in the applications for review and dismiss the same. Application dismissed.
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