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2021 (12) TMI 1466 - HC - VAT and Sales TaxTransition of tax deducted at source under Section 140 of the TNGST Act 2017 - HELD THAT - Since the issue dealt by the learned single Judge in M/s DMR Constructions Vs. The Assistant Commissioner. The Government Advocate (Taxes) 2021 (4) TMI 261 - MADRAS HIGH COURT and in the present case are one and the same that is whether the tax deducted at source under Section 5 read with Section 13 of TNVAT ACT 2006 could be transited under Section 140 of the TNGST Act 2017 and since the learned Government Advocate (Taxes) concedes the case and states that the respondent/Commercial Tax Department has accepted and since no contra order has been cited - the same present writ petition is followed. Petition allowed.
Issues:
Whether tax deducted at source under Section 5 read with Section 13 of TNVAT Act, 2006 could be transited under Section 140 of TNGST Act, 2017. Analysis: The writ petition was filed seeking a writ of certiorari to challenge the impugned proceedings made by the Respondent in GSTIN33AALFS5637A1ZD/2017-18 dated 29.11.2019. The learned counsel for the petitioner referred to a previous order dated 01.12.2020 in a batch of writ petitions involving a similar issue, wherein the Government Advocate (Taxes) confirmed acceptance of the order by the respondent without further appeal. The issue centered around whether tax deducted at source under Section 5 of TNVAT Act, 2006 could be transitioned under Section 140 of TNGST Act, 2017. The learned Government Advocate (Taxes) conceded the case, stating that the respondent had accepted the previous order, leading the court to follow the same precedent in the present writ petition. The court emphasized that the decision in the present case should not be construed as having any presidential value if the revenue were to present fresh arguments after re-examining the issue. Despite this, the court noted that a previous decision of the Hon'ble Telangana High Court in a similar situation under the Telangana Goods and Services Tax Act, 2017 had been considered in a different case and ruled in favor of the petitioners therein. Consequently, the court allowed the writ petition in terms of the observations made, with no costs incurred. The connected writ miscellaneous petitions were also closed as a result of the judgment.
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