Exemption from GST and TDS provisions: High Court directs consideration of pending representation after hearing the petitioner

The petitioner sought a direction for consideration of its representation seeking exemption from tax deduction at source and from GST TDS provisions. Supported by prior departmental communications requesting exemption for wholesale kerosene dealers and reference of the issue to the GST Council, the Court found a case for consideration of the pending representation. Relief was confined to directing the competent authority to consider the representation and pass orders after giving the petitioner a reasonable opportunity of hearing.

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Issues: Whether the petitioner was entitled to a direction to the respondent to consider and dispose of its representation seeking exemption from the levy of tax deduction at source and from the operation of the GST provisions relating to tax deduction at source.

Analysis: The representation was supported by prior communications from the departmental authorities, including a request to exempt wholesale kerosene dealers from TDS and a further request to place the issue of exemption from the GST TDS provisions before the GST Council. In these circumstances, a case was made out for consideration of the pending representation. The Court confined the relief to directing the competent authority to consider the representation and pass orders after granting a reasonable opportunity to the petitioner.

Conclusion: The petitioner succeeded to the extent of obtaining a direction for consideration of its representation.

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