JUDGMENT :

Heard Mr V Jayanandakumar, a very eminent Counsel of this Court, for the petitioner, Mr P.R. Sreejith, learned Standing Counsel for the GST Department, and Ms Rasmitha Ramachandran, learned Government Pleader for the State.

2. The present writ petition under Article 226 of the Constitution of India has been filed by the petitioner questioning the Ext.P6 order, whereby the petitioner’s claim for treating the TDS on outward supply has not been treated as the input tax credit for the purposes of giving transitional credit to the petitioner to an extent of Rs.59,05,352/-.

3. The petitioner was registered as a dealer under the provisions of the Kerala Value Added Tax Act, and on the advent of the GST regime, transitioned to the provisions of CGST/SGST Act 2017, the petitioner got registered as a dealer under the provisions of the CGST/SGST Act. The petitioner filed TRAN-1 on 14.11.2022 and claimed credit of Rs.59,05,352/- under the SGST Act through table 5 (c) as per Section 140(1) of the SGST Act 2017. This amount of Rs.59,05,352/- was the TDS amount deducted from the contract amount. Notice dated 15.02.2023 was issued to the petitioner in respect of the said claim. The petitio