Refusal on the part of respondents to issue discharge ...

Court Orders Issuance of Discharge Certificate After Payment via E-Cash Ledger Under CGST Act.

August 26, 2022

Case Laws Service Tax HC

Refusal on the part of respondents to issue discharge certificate - Payment of amount through ECR maintained under GST Act - Petitioner has scrupulously abided by all the terms and conditions of the scheme. In the absence of any definition as to what amounts to “pay electronically through internet banking”, even payment made by electronic cash ledger maintained by petitioner under the CGST Act also amounts to payment through internet banking - Respondent No.4 is directed to issue within four weeks discharge certificate in Form SVLDRS – 4 through electronic form and if it cannot then it be issued in physical form. - HC

View Source

← Previous Next →

Refusal on the part of respondents to issue discharge ...

Court Orders Issuance of Discharge Certificate After Payment via E-Cash Ledger Under CGST Act.

August 26, 2022

Case Laws Service Tax HC

You may also like:

The High Court quashed the impugned letter directing payment of pre-deposit through Electronic Cash Ledger, holding that utilizing the Electronic Credit Ledger for...

The High Court addressed the demand for interest u/s 50 of the Central Goods and Services Tax Act, 2017. It clarified that interest on delayed tax payment is not...

The High Court held that petitioners are entitled to pay 10% of the disputed GST amount as a pre-condition for filing an appeal by debiting the amount available in the...

Interest Liability on Electronic Credit Ledger Payments - Seeking levy of interest only on that part of the tax which is paid in cash - The High court concluded that the...

Manner of making Pre-deposit before filing an Appeal - Utilization of Input Tax credit (ITC) available in the Electronic Credit Ledger (ECL) - The petitioner approached...

Notification 53/2023 issued by the Ministry of Finance permitted filing delayed appeals beyond Section 107 of GST Act, stipulating payment of 12.5% of pending amounts,...

HC set aside the order regarding interest liability on GST short payment. The petitioner claimed sufficient balance existed in their electronic cash ledger during the...

The High Court examined the validity of Notification No. 56/2023-CT dated 28.12.2023, which extended the time limit for passing orders u/s 73 of the Central Goods and...

The High Court addressed the issue of refunding rebate amount with interest u/s 11BB of the Central Excise Act, 1944 and the applicability of Section 142(3) of the CGST...

The High Court addressed the validity of a seizure order u/s 67(2) of the CGST Act, focusing on whether the term "things" includes cash/currency seized during search and...

Resumption of seized cash/currency u/s 67 of CGST Act - Scope and definition of "goods / things" - cash was sale proceeds of unaccounted goods or not - The High court...

The High Court held that the revisional authority's order placing the refund sanction order in abeyance u/s 108 of the Central Goods and Services Tax Act, 2017 was...

Electronic commerce operators (ECOs) required to pay tax u/s 9(5) of CGST Act for specified services supplied through their platform are not required to reverse...

Seeking to grant leave to add the container freight station (CFS) and the Shipping Line as party respondents in the contempt petition - the order passed by this Court...

The HC dismissed the petition for refund of unutilized ITC. It held that the petitioner had duly discharged output tax liability for March 2021 through electronic cash...

Quick Updates: