EBIXCASH MOBILITY SOFTWARE INDIA LIMITED vs SALES TAX OFFICER CLASS II AVATOWARD 101 ZONE 9

Judgment text excerpt

$~133 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 07th May, 2025 + W.P.(C) 6020/2025 & CM APPLs. 27560/2025, 27561/2025 EBIXCASH MOBILITY SOFTWARE INDIA LIMITED .....Petitioner Through: Mr. Ankur Das & Ms. Sakshi Pandey, Advs. versus SALES TAX OFFICER CLASS II AVATOWARD 101 ZONE 9 .....Respondent Through: Ms. Vaishali Gupta, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA 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 more than 2000 employees in India. The Petitioner (formerly known as M/s Trimax IT Infrastructure & Services Ltd.) had obtained the GST registration bearing GSTIN 07AAACT3858L1ZY upon the launch of the GST regime. 3. However, a petition was filed under Section 7 of the Insolvency and Bankruptcy Code, 2016 by M/s Corporation Bank because of which the Petitioner had to undergo CIRP proceedings. Finally, the resolution plan was approved on 04th May, 2020 and the successful resolution applicant took over the management of the corporate debtor. Thereafter, a fresh GST registration Signature Not Verified Signed By:RAHUL W.P.(C) 6020/2025 Page 1 of 3 Signing Date:13.05.2025 11:28:53 bearing GSTIN 07AAACT3858L2ZX was issued on 19th June, 2020. 4. It is the case of the Petitioner that by virtue of Notification no.11/2020 dated 21st March, 2020, when a company which is in CIRP, upon the IRP/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