{"id":71637,"date":"2025-05-23T08:46:11","date_gmt":"2025-05-23T03:16:11","guid":{"rendered":""},"modified":"2025-05-23T08:46:11","modified_gmt":"2025-05-23T03:16:11","slug":"electronic-cash-ledger-payment-directive-upheld-administrative-order-survives-constitutional-challenge-without-procedural-irregularities","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71637","title":{"rendered":"Electronic Cash Ledger Payment Directive Upheld: Administrative Order Survives Constitutional Challenge Without Procedural Irregularities"},"content":{"rendered":"<p>Electronic Cash Ledger Payment Directive Upheld: Administrative Order Survives Constitutional Challenge Without Procedural Irregularities<br \/>Case-Laws<br \/>GST<br \/>SC dismissed the Special Leave Petition challenging an administrative directive regarding electronic cash ledger payment mandates. The constitutional challenge under Article 14 was rejected after noting the recent deletion of CGST Rule 96(10) in 2024. The HC&#39;s original order remained undisturbed, with the court finding no procedural or s<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=88686\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Electronic Cash Ledger Payment Directive Upheld: Administrative Order Survives Constitutional Challenge Without Procedural IrregularitiesCase-LawsGSTSC dismissed the Special Leave Petition challenging an administrative directive regarding electronic cash <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71637","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71637","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71637"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71637\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}