9911796707
TMI Blog2025 (1) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... chment - HELD THAT:- The order of the Appellate Authority, is in a manner of speaking, superseded by the circular, issued by the Central Board of Indirect Taxes and Customs, dated 17.11.2021, bearing Circular No. 166/22/2021-GST, wherein refund of TDS/TCS amounts deposited in the electronic cash ledger is permissible, in accordance with the proviso to sub-section (1) of section 54, read with subse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17, 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, da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Writ Petition. 8. Learned counsel for the petitioner would submit that, the order of the Appellate Authority, is in a manner of speaking, superseded by the circular, issued by the Central Board of Indirect Taxes and Customs, dated 17.11.2021, bearing Circular No. 166/22/2021-GST, wherein refund of TDS/TCS amounts deposited in the electronic cash ledger is permissible, in accordance with the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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