2025 (1) TMI 714

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....for the Respondent(S): Addl Advocate General II, Y.V. Anil Kumar (Central Government Counsel). ORDER PER   (HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO) 1. The petitioner, who is a registered dealer under the Goods and Services Tax Act, 2017, had accumulated a credit balance in the cash ledger, on account of TDS amounts, from the deductors, being credited to the cash ledger. 2. The petitione....

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....late Authority had also given certain other findings on the basis of which an Appeal was rejected. 7. Aggrieved by the Appellate Order, dated 26.12.2020, bearing Order No. ZH371220OD95299, the petitioner has approached this Court by way of the present Writ Petition. 8. Learned counsel for the petitioner would submit that, the order of the Appellate Authority, is in a manner of speaking, supersed....