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2023 (10) TMI 1041 - HC - GSTDenial of TDS claimed as Transitional Credit under Section 140 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017 - Validity of impugned Assessment Order - writ petition is late by almost three years after the impugned Assessment Order was passed on 14.07.2020 as it has been filed only on 15.09.2023 - HELD THAT:- Although, explanations given by the petitioner in approaching this Court belatedly are not satisfactory, the issue on merits is prima facie covered in favour of the petitioner and against the revenue by the decision of the learned Single Judge of this Court in M/S. DMR CONSTRUCTIONS VERSUS THE ASSISTANT COMMISSIONER, COMMERCIAL TAX DEPARTMENT, RASIPURAM, NAMAKKAL DISTRICT. [2021 (4) TMI 261 - MADRAS HIGH COURT] - said decision has been followed by this Court in M/S. SEKAR CONSTRUCTIONS, REP. BY ITS MANAGING PARTNER - E. SEKAR VERSUS THE ASSISTANT COMMISSIONER (ST) , THIRUKAZHUKUNDRAM [2021 (12) TMI 1466 - MADRAS HIGH COURT]. The Court is inclined to set aside the impugned Assessment Order, and remits the case back to the first respondent to pass a fresh order de novo on merits and in accordance with law - petition disposed off.
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