2025 (5) TMI 918

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....gh: Mr. Ankur Das & Ms. Sakshi Pandey, Advs. For the Respondent Through: Ms. Vaishali Gupta, Adv. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition is filed under Article 226 of the Constitution of India by the Petitioner-Ebix Cash Mobility Software India Ltd. The Petitioner provides IT and IT enabled services and claims that it has....

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....RP being appointed, a new registration would have to be obtained. Accordingly, the Petitioner is stated to have obtained a new GST registration bearing GSTIN 07AAACT3858L2ZX. However, it is also the case of the Petitioner that the Petitioner was entitled to certain TDS which was to be deposited by certain clients such as BSNL and NIC under the new registration. Inadvertently, the said clients had ....

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.... Ms. Gupta, ld. Counsel for the Respondent submits that reminder notice was issued seeking documents including invoices and certificates from the suppliers. However, the same were not supplied. 8. Considering the nature of the matter i.e., it is a question of reconciliation of TDS deposited by certain clients of the Petitioner in the wrong GSTIN No. This Court is of the opinion that the Petitio....