Electronic Cash Ledger Payment Directive Upheld: Administrative Order Survives Constitutional Challenge Without Procedural Irregularities

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's original order remained undisturbed, with the court finding no procedural or substantive irregularities warranting judicial intervention in the electronic payment mechanism. The petition challenging the arbitrary administrative instruction was consequently unsuccessful, maintaining the existing regulatory framework for tax compliance through electronic credit ledger mechanisms. .....

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