Cashfree Payments India Private Limited Vs PCIT (Karnataka High Court)
The Karnataka High Court allowed the writ petition challenging an order relating to the petitioner’s request for waiver or dispensation of the 20% pre-deposit required for pursuing its appeal before the first appellate authority. The petitioner contended that the notice for personal hearing through video conferencing, issued on 8 March 2024 requiring appearance on 9 March 2024, did not provide sufficient opportunity to present its case. The petitioner also submitted that despite the High Court’s interim stay dated 17 April 2025 on recovery of the entire disputed demand, the respondents recovered the entire tax demand along with interest, entitling the petitioner to a refund.
The respondents submitted that, due to lack of coordination and miscommunication, the entire tax demand along with interest had been inadvertently appropriated. They jointly requested that the impugned order be set aside, the matter be remitted to the first respondent for fresh consideration, and the amount recovered in excess of the 20% pre-deposit be refunded within a stipulated time.
Taking note of the facts and the joint submissions, the High Court held that the petitioner should be given another opportunity to present its case before the first respondent. Accordingly, it set aside the impugned order dated 20 November 2024 and remitted the matter for fresh consideration in accordance with law. The Court directed the petitioner to appear before the first respondent on 17 November 2025, either physically or through video conferencing.
