TMI Blog2023 (9) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... - no clear discussion as to which provision has been referred to - Excess Tax carried forward to electronic credit ledger as state tax in Tran-1 - HELD THAT:- A reading of the impugned order indicates that there is no clear discussion as to which provision has been referred to in the paragraph immediately following the table in the impugned order. There is also no discussion in the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as under:- Tvl.KMR FACADESPVT LTD, a taxable person under Tamil Nadu Goods and Services Tax Act, 2017 (here after shortly called as TNGST Act). The taxable person was already registered under the repealed Tamil Nadu Value Added Tax Act, 2006 (here after shortly called as TNVAT Act) and migrated to the TNGST Act, 2006. The taxable person had filed TRAN 1 return under TNGST Act as det ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redited to the electronic credit ledger. The taxable person has not mentioned the details of the C, H, F Forms received in Table 5(b) of Tran 1. 3. The learned counsel for the petitioner has placed reliance on the decision of the learned single Judge of this Court in M/s.DMR Constructions, Represented by its Partner, Namakkal Vs. The Assistant Commissioner, Commercial Tax Departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TNVAT Act dealing with assessment of tax, as per which, tax under that Act was to be assessed, levied or collected in the manner prescribed, bringing within the ambit of assessment, collection by way of deduction under section 13 of that Act. 4. A reading of the impugned order indicates that there is no clear discussion as to which provision has been referred to in the paragraph immediately ..... X X X X Extracts X X X X X X X X Extracts X X X X
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