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2025 (5) TMI 918 - HC - GSTDemand arising from TDS credits deposited under an old GST registration number instead of the new GSTIN issued post-CIRP - HELD THAT - Considering the nature of the matter i.e. it is a question of reconciliation of TDS deposited by certain clients of the Petitioner in the wrong GSTIN No. This Court is of the opinion that the Petitioner ought to be granted an opportunity to present its case before the Adjudicating Authority in the interest of justice. Accordingly the impugned order is set aside. The Petitioner is directed to appear before the Adjudicating Authority on 10th June 2025. If the Petitioner wishes to file any additional documents it may do so through the portal. The said additional documents shall also be taken into consideration and a comprehensive adjudication shall be undertaken by the Adjudicating Authority. Petition disposed off.
The Delhi High Court, under Article 226 of the Constitution, addressed a petition by Ebix Cash Mobility Software India Ltd. challenging a demand arising from TDS credits deposited under an old GST registration number instead of the new GSTIN issued post-CIRP. The Petitioner, having undergone CIRP and obtained a fresh GST registration pursuant to Notification no. 11/2020 dated 21st March 2020, claimed entitlement to TDS credits which were inadvertently credited to the prior GSTIN. Despite filing PMT-09 and transferring cash ledger balances, the Respondent rejected the claim and issued a Show Cause Notice.The Court noted the Petitioner did not attend the personal hearing, which was afforded by the Department, and failed to supply requested documents. Recognizing the matter as one of reconciliation of TDS credits between GST registrations, the Court held that "the Petitioner ought to be granted an opportunity to present its case before the Adjudicating Authority in the interest of justice." Consequently, the impugned order was set aside, directing the Petitioner to appear before the Adjudicating Authority on 10th June 2025, with liberty to file additional documents for comprehensive adjudication.The petition was disposed of accordingly.
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