{"id":75999,"date":"2026-06-20T08:04:59","date_gmt":"2026-06-20T08:04:59","guid":{"rendered":""},"modified":"2026-06-20T08:04:59","modified_gmt":"2026-06-20T08:04:59","slug":"premature-tax-recovery-and-refund-of-re-credited-e-cash-ledger-amount-addressed-through-liberty-to-seek-refund","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75999","title":{"rendered":"Premature tax recovery and refund of re-credited e-cash ledger amount addressed through liberty to seek refund."},"content":{"rendered":"<p>Premature tax recovery and refund of re-credited e-cash ledger amount addressed through liberty to seek refund.<br \/>Case-Laws<br \/>GST<br \/>Recovery of tax before expiry of the second appeal period was challenged, with the dispute centred on refund or re-credit of the amount recovered from the taxpayer&#39;s bank account. HC disposed of the writ petition by granting liberty to the taxpayer to apply for refund of the sum re-credited to its E-Cash ledger after recovery, and directed the competent authority to decide the application in accordance with law within the time fixed by the Court.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=100968\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Premature tax recovery and refund of re-credited e-cash ledger amount addressed through liberty to seek refund.Case-LawsGSTRecovery of tax before expiry of the second appeal period was challenged, with the dispute centred on refund or re-credit of the &#8230;<\/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-75999","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75999","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=75999"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75999\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75999"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75999"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75999"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}