Deposits in Electronic Cash Ledger Valid for GST Liability Under Section 49 Despite Liquidation Proceedings

Deposits in Electronic Cash Ledger Valid for GST Liability Under Section 49 Despite Liquidation ProceedingsCase-LawsGSTThe HC held that the petitioner’s deposits in the Electronic Cash Ledger for the GST liability from April to December 2019 are valid and

Deposits in Electronic Cash Ledger Valid for GST Liability Under Section 49 Despite Liquidation Proceedings
Case-Laws
GST
The HC held that the petitioner's deposits in the Electronic Cash Ledger for the GST liability from April to December 2019 are valid and must be appropriated to discharge the tax liability despite the petitioner's failure to file returns due to liquidation proceedings. The Court noted that the petitioner transferred the requisite amounts timely under Section 49 of th

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