TMI Blog2023 (2) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... Government Advocate appearing for the respondents, the impugned order will have to be necessarily quashed and the Writ Petition will have to be allowed. Petition allowed. - W.P.No.8509 of 2020 - - - Dated:- 3-2-2023 - Hon'ble Mr. Justice Abdul Quddhose For the Petitioner : Mr.P.Jayalakshmi for Mr.S.Muthuvenkatraman For the Respondent : Mr.K.Vasantha mala Government Advocate ORDER 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. 2. Under the impugned order, the respondent has rejected the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt deducted as tax will have limited use only qua the relevant assessment year. Advance tax is paid in four instalments, spread over the previous year relevant to an assessment year. Tax is deducted at source in regard to those transactions that have transpired during the financial year relevant to an assessment year. Such advance tax and TDS will be set off while computing the income relevant for that assessment year only and a refund of excess advance tax paid or a refund of excess tax deducted/collected at source will be determined in that assessment year itself. The Sales Tax enactments also provide for a refund upon completion of assessment that is issued in Form P. A RAO, on the other hand, is not a statutorily sanctioned document and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terpretation on the various ancillary provisions. The interpretation of the provision must be such that it lends itself to certainty in its conclusion. 31. Section 140 of the Act talks of carrying forward of the credit of 'VAT' and Entry Tax under the existing law, defined under Section 2(48) of the TNGST Act to mean any law, notification, order, rule or regulation relating to levy and collection of duty or tax on goods or services made prior to the commencement of the TNGST. Since the amount collected/deducted has been captured in the returns of turnover filed under the erstwhile TNVAT regime, I accept the stand of the petitioners to the effect that such amounts would stand included for the purposes of transition under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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