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SHAPOORJI PALLONJI AND COMPANY PRIVATE LIMITED vs. UNION OF INDIA AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
MAHESWARA RAO KUNCHEAM
Pet. Counsel
Sai Sundeep Manchikalapudi
Res. Counsel
Y.v. Anil Kumar

Petitioner / Applicant

SHAPOORJI PALLONJI AND COMPANY PRIVATE LIMITED
Respondent UNION OF INDIA AND OTHERS
Court Andhra Pradesh High Court
State

Andhra Pradesh

Date Dec 18, 2024
Order No.

WRIT PETITION NO: 17717/2021

Citation

2024(12) TAXREPLY 12188
Original Order
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ORDER

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 petitioner, had thereupon, sought refund of the left over TDS in the cash ledger, after his tax liability was discharged by using ITC available in his ledger. 3. This application of the petitioner, was rejected by the Assessing Authority, by an order, dated 17.10.2019. 4. Aggrieved by the said order of rejection, the petitioner approached the Appellate Authority, who is arrayed as 3rd respondent herein, for setting aside the said order passed by the Assessing Authority and for refund of the accumulated TDS amount. 5. The Appellate Authority, took the view that the finding of the Assessing Authority that, the TDS amount found in the cash ledger is not refunded on the &l....

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