{"id":72228,"date":"2025-08-06T08:19:25","date_gmt":"2025-08-06T02:49:25","guid":{"rendered":""},"modified":"2025-08-06T08:19:25","modified_gmt":"2025-08-06T02:49:25","slug":"deposits-in-electronic-cash-ledger-valid-for-gst-liability-under-section-49-despite-liquidation-proceedings","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72228","title":{"rendered":"Deposits in Electronic Cash Ledger Valid for GST Liability Under Section 49 Despite Liquidation Proceedings"},"content":{"rendered":"<p>Deposits in Electronic Cash Ledger Valid for GST Liability Under Section 49 Despite Liquidation Proceedings<br \/>Case-Laws<br \/>GST<br \/>The HC held that the petitioner&#39;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&#39;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<\/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=91316\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Deposits in Electronic Cash Ledger Valid for GST Liability Under Section 49 Despite Liquidation ProceedingsCase-LawsGSTThe HC held that the petitioner&#8217;s deposits in the Electronic Cash Ledger for the GST liability from April to December 2019 are valid and<\/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-72228","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72228","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=72228"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72228\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72228"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72228"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72228"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}