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2024 (2) TMI 125 - MADRAS HIGH COURTValidity of impugned proceedings - Default in payment of GST in spite of the fact that amount was deposited in Electronic Cash Ledger (ECL) - delay in filing of GSTR-3B returns - HELD THAT:- The issue involved in this writ petition has already been elaborately dealt with by this Court in M/S. EICHER MOTORS LIMITED, REPRESENTED BY ITS GROUP MANAGER, FINANCE, MR. R. HARI PRASAD VERSUS THE SUPERINTENDENT OF GST AND CENTRAL EXCISE, RANGE II, TIRUVOTTIYUR DIVISION, THE ASSISTANT COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE, CHENNAI [2024 (1) TMI 1111 - MADRAS HIGH COURT], which will squarely apply to the present case also. The credit to the account of Government would always occur not later than the last date for filing the monthly returns in terms of the provisions of Section 39(7) of the Act - Once the amount is paid by generating GST PMT-06, the said amount will be initially credited to the account of the Government immediately upon deposit, at which point, the tax liability of a registered person will be discharged to the extent of the deposit made to the Government. Thereafter, for the purpose of accounting only, it will be deemed to be credited to the ECL as stated in the Explanation (a) to Section 49(11) of the Act. Petition allowed.
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