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GST regime: Madras HC allows claiming input tax credit on TDS from VAT
March, 18th 2021

The Madras High Court has allowed assessees to claim input tax credit for tax deducted at source (TDS) pending from the value-added tax (VAT) regime under the current goods and services tax (GST) system. The order, passed by Justice Anita Sumant, stated that any deduction made towards an anticipated tax liability assumes the character of tax. Thus, TDS would stand included for transition into the GST law.

The court passed the order after hearing 23 petitions filed by assessees under the Tamil Nadu Goods and Service Tax Act, 2017 (TNGST Act), challenging the notices issued by the commercial tax department proposing denial of such claims.


The petitioners’ counsel submitted that TDS is nothing but tax and the TNVAT Act makes this position clear. TDS, being a VAT for the purposes of Section 140(1) of the TNGST Act, is entitled to be carried forward for set off. Also, deduction of tax at source is only a mechanism to ensure advance payment and collection of tax without leakage. Thus, TDS is a tax, the counsel argued.

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