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TMI Blog2023 (10) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the Assessee is entitled for transfer of TDS from Pre-GST era to Post-GST era. This Court feels that issuing the impugned show cause notice by denying the transfer of TDS from the pre-GST era to post-GST era is illegal and the same is contrary to the law laid down by this Court. This Court is inclined to quash the impugned show cause notice dated 29.09.2023 and accordingly, the said show cause notice is quashed - Petition allowed. - Hon'ble Mr. Justice Krishnan Ramasamy For the Petitioner : Ms. Aparna Nandakumar For the Respondent : Mr.T.N.C.Kaushik, Additional Government Pleader ORDER This writ petition has been filed challenging the show cause notice dated 29.09.2023. 2. Mr.T.N.C.Kaushik, learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the transfer of TDS from Pre-GST era to Post-GST era has been settled by virtue of an order passed by this Court in a batch of writ petition in DMR constructions vs The Assistant Commissioner, Commercial Tax Department [W.P.Nos.9991 of 2020, etc.,] vide order dated 26.02.2021, wherein, it has been categorically held that the Assessee is entitled for transfer of TDS from Pre-GST era to Post-GST era. The relevant portion of the said order is extracted hereunder: 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave now taken. 34. A detailed circular has been issued on tax deduction at source (Circular No.54 of 2014 bearing Ref.No.D3/34075/2011) wherein the Principal Secretary/Commissioner of Commercial Taxes Dated 14.11.2014 has issued guidelines on the subject of taxability of works contracts, including the aspects of assessment and TDS. The relevant portions of the Circular are extracted below: . . . . . . . (H) Value of the goods for the purpose of making assessment on works contract: In order to determine the assessable value of the goods, it is permissible to take the entire value of the works contract as the basis and the value of the goods involved in the execution or the works contract can be arrived at by deducting the fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Bench speaks eloquently about the language to be employed in interpreting a provision stating: The question for decision in this case is whether we are at liberty to extend the ordinary meaning of burden so as to include a contingent burden of the kind I have described. Now this court has already held that this sub-section is to be liberally construed so as to give effect to the governing principles embodied in the legislation (Winchester Court Ld. v. Miller 17 ); and I think we should do the same. Whenever a statute comes up for consideration it must be remembered that it is not within human powers to foresee the manifold sets of facts which may arise, and, even if it were, it is not possible to provide for them in terms free fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut? He must then do as they would have done. A judge must not alter the material of which it is woven, but he can and should iron out the creases. 36. In the light of the detailed discussion as above, the impugned orders are set aside, and the petitioners held to be entitled to transition TDS under the TNVAT Act in terms of Section 140 of the TNGST 2017. Allowed. Connected Miscellaneous Petitions are closed with no order as to costs. 7. In view of the above, this Court feels that issuing the impugned show cause notice by denying the transfer of TDS from the pre-GST era to post-GST era is illegal and the same is contrary to the law laid down by this Court. 8. The learned counsel for the respondent had also accepted the law laid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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