Section 140 of the CGST Act, 2017— Transitional Credit — TDS Credit-- The petitioner sought direction upon the respondent authority to allow the petitioner to avail/utilize its excess Tax Deducted at Source Credit available as on 30th June, 2017; for quashing the Audit Observation by AG. The counsel for the petitioner submitted that this case is squarely covered by the Judgment & order of this Court dated 09.01.2023 passed in M/s Subhash Singh Choudhry & other. The court observed that since the issue involved in this case is squarely covered by the judgment passed by this Court.

Held that:- The Hon’ble High Court set aside the impugned orders and directed that the amount, if any, recovered or paid shall be refunded or adjusted for future liabilities.