{"id":71924,"date":"2025-07-02T08:42:27","date_gmt":"2025-07-02T03:12:27","guid":{"rendered":""},"modified":"2025-07-02T08:42:27","modified_gmt":"2025-07-02T03:12:27","slug":"hc-sets-aside-order-allowing-petition-against-assessing-officer-39-s-unauthorized-debit-from-cash-ledger-under-section-107-7","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71924","title":{"rendered":"HC sets aside order allowing petition against Assessing Officer&#39;s unauthorized debit from cash ledger under Section 107(7)"},"content":{"rendered":"<p>HC sets aside order allowing petition against Assessing Officer&#39;s unauthorized debit from cash ledger under Section 107(7)<br \/>Case-Laws<br \/>GST<br \/>The HC set aside the respondent&#39;s order dated 03.09.2024 and allowed the petition. The court held that the Assessing Officer&#39;s unilateral debit from the petitioner&#39;s cash ledger toward disputed interest amounts was erroneous, without jurisdiction, and contrary to Section 107(7) mandate. The court determined that where an appellant has paid amounts unde<\/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=90036\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>HC sets aside order allowing petition against Assessing Officer&#8217;s unauthorized debit from cash ledger under Section 107(7)Case-LawsGSTThe HC set aside the respondent&#8217;s order dated 03.09.2024 and allowed the petition. The court held that the Assessing Offi<\/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-71924","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71924","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=71924"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71924\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71924"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71924"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71924"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}