Ebixcash Mobility Software India Limited Vs Sales Tax Officer (Delhi High Court)
Delhi High Court has set aside a tax order against Ebixcash Mobility Software India Limited, directing the Sales Tax Officer to provide the company a new opportunity to reconcile GST TDS amounts deposited by its clients under an incorrect GST registration number.
The company, formerly M/s Trimax IT Infrastructure & Services Ltd., provides IT services. Following Corporate Insolvency Resolution Process (CIRP), the company obtained a new GST registration with a different GSTIN as per regulatory requirements. However, some clients, including BSNL and NIC, inadvertently continued to deposit TDS amounts under the company’s old GSTIN.
Ebixcash Mobility attempted to transfer the TDS credit to its new GSTIN by filing a Form GST PMT-09. This attempt was not accepted by the tax authorities, leading to a Show Cause Notice and subsequently an order that rejected the company’s explanation and raised a demand.
The company filed a Writ Petition with the High Court, stating their rectification attempt was not accepted. During the hearing, it was noted that the petitioner had not attended the personal hearing offered by the department and had not supplied requested documents.
Recognizing the core issue as a reconciliation problem concerning TDS deposited under the wrong GSTIN, the High Court decided that in the interest of justice, the petitioner should be granted a proper opportunity to present its case and evidence.
