Reconciliation of TDS Deposition Under Wrong GSTIN: Delhi HC Sets Aside Order [Read Order]
The petitioner’s PMT-09 request was rejected and a demand was raised. As the issue was procedural and the petitioner was not heard, the Court set aside the order and directed a fresh hearing on 10th June 2025.
![Reconciliation of TDS Deposition Under Wrong GSTIN: Delhi HC Sets Aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/delhi-hc-Reconciliation-of-TDS-taxscan.jpg "Reconciliation of TDS Deposition Under Wrong GSTIN: Delhi HC Sets Aside Order [Read Order]")
The Delhi High Court,in a matter concerning reconciliation of Tax Deducted at Source(TDS) deposited under an incorrect Goods and Service Tax Identification Number(GSTIN), set aside the impugned order and granted the petitioner an opportunity to present its case. Ebixcash Mobility Software India Limited, petitioner-assessee,filed a petition under Article 226 of the Constitution of India....
The Delhi High Court,in a matter concerning reconciliation of Tax Deducted at Source(TDS) deposited under an incorrect Goods and Service Tax Identification Number(GSTIN), set aside the impugned order and granted the petitioner an opportunity to present its case.
Ebixcash Mobility Software India Limited, petitioner-assessee,filed a petition under Article 226 of the Constitution of India. The petitioner, formerly known as M/s Trimax IT Infrastructure & Services Ltd., provided IT and IT-enabled services and employed over 2000 people in India. It had obtained GST registration (GSTIN 07AAACT3858L1ZY) when the GST regime was launched.
Following a petition under Section 7 of the Insolvency and Bankruptcy Code, 2016 by M/s Corporation Bank, the petitioner underwent Corporate Insolvency Resolution Process(CIRP) proceedings. The resolution plan was approved on 4th May 2020, and a new management took over. On 19th June 2020, the petitioner received a new Goods and Service Tax(GST) registration (GSTIN 07AAACT3858L2ZX).
The petitioner argued that, as per Notification no. 11/2020, a new GST registration was required during CIRP. However, certain clients, like BSNL and NIC, mistakenly deposited TDS under the old GST number. The petitioner sought credit for the TDS deposited with the old registration.
GST READY RECKONER: Complete Topic wise Circulars, Instructions & Guidelines Click here
The petitioner filed a PMT-09 to deposit the TDS and transfer the remaining cash ledger balance to the new registration. However, the respondents rejected it and issued a Show Cause Notice on 21st November 2024. The petitioner replied on 21st December 2024, but the demand was still raised in the final order.
The petitioner confirmed not attending the personal hearing. The respondent's counsel stated that the petitioner was given the chance to attend but did not.
The respondent's counsel also mentioned that a reminder notice was sent asking for documents, such as invoices and certificates from suppliers, but these were not provided.
The division bench of Justice Prathiba M.Singh and Justice Rajneesh Kumar Gupta after considering that the issue was about reconciling TDS deposited under the wrong GSTIN, decided the petitioner should be given a chance to present its case. The impugned order was set aside.
Complete Ready to Use PDFs of 200+ Agreements Click here
The petitioner was directed to appear before the Adjudicating Authority on 10th June 2025 and submit any additional documents through the portal. These documents would be considered, and a complete adjudication would be made.
In short,the petition was disposed of.
To Read the full text of the Order CLICK HERE
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
