HC Orders Fresh Hearing on GST TDS Wrong GSTIN Dispute

Case Details: Ebixcash Mobility Software India Ltd. vs. Sales Tax Officer Class II Avato - [2025] 174 taxmann.com 632 (Delhi)

Judiciary and Counsel Details

• Pratibha M. Singh & Rajneesh Kumar Gupta, JJ.
• Ankur Das & Ms Sakshi Pandey, Advs. for the Petitioner.
• Ms Vaishali Gupta, Adv. for the Respondent.

Facts of the Case

Upon undergoing a Corporate Insolvency Resolution Process (CIRP), the assessee obtained a new GST registration. However, certain clients such as BSNL and NIC inadvertently deposited TDS under the assessee’s previous GSTIN. The assessee contended that such TDS amounts rightfully belonged under the new registration and filed Form PMT-09, seeking transfer of the amount from the old to the new electronic cash ledger. The department, however, rejected the assessee’s request and issued a show cause notice. A demand was later confirmed against the assessee without accepting its submissions, prompting the assessee to file a writ petition before the High Court.

High Court Held

The Hon’ble High Court of Delhi observed that although a personal hearing was afforded, it was not availed by the assessee, and relevant documents such as invoices and supplier certificates were not submitted. Noting that the issue essentially involved reconciliation of TDS deposited under the incorrect GSTIN, the Court held that the assessee ought to be given a fair opportunity to present its case before the Adjudicating Authority. Accordingly, the impugned order was set aside and the matter was remanded for fresh consideration.