indicate that the sum of
Tax Deducted at Source (TDS) was wrongly transitioned under Section
140 of the TNGST Act, 2017 and was later utilized ... petitions are allowed by way of remand. The
impugned Assessment Orders are therefore quashed. The cases are
remanded back to the respondent with the following
aside the order and
remand back it for fresh disposal.”
8. Pursuant to the aforesaid remand order, yet another notice dated
09.09.2015 was issued ... order dated 29.09.2015 the 1st respondent has
denied the entire amount of transitional credit availed by the petitioner. In
the impugned order, the first respondent
dispute has arisen on account of the attempt of the petitioner to
transition the amount that was to be deposited by the petitioner ... allowed the appeal by way of remand. Pursuant to the aforesaid order, the
Assessing Officer namely the Assistant Commissioner (CT), Saligramam
Assessment Circle, Chennai passed
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