Whether accumulated credit in respect of Tax Deducted at Source can be transitioned into the GST regime ?
Issue Favourable to Tax Payer ?:- yes
Held - For the foregoing reasons, this Court is of the considered view that being a non-speaking order as no reasons have been given for rejecting .....
Issue Favourable to Tax Payer ?:- yes
Held - 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.....