Electronic cash ledger transfers require the Government to mirror taxpayer credit moves by transferring equal amounts to State or UT tax accounts. The provision obliges the Government to transfer to the State tax account or Union territory tax account an amount equal to any sum transferred from the Central electronic cash ledger to a State or Union Territory electronic cash ledger, in such manner and within such time as may be prescribed, thereby mirroring taxpayer-initiated ledger transfers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Electronic cash ledger transfers require the Government to mirror taxpayer credit moves by transferring equal amounts to State or UT tax accounts.
The provision obliges the Government to transfer to the State tax account or Union territory tax account an amount equal to any sum transferred from the Central electronic cash ledger to a State or Union Territory electronic cash ledger, in such manner and within such time as may be prescribed, thereby mirroring taxpayer-initiated ledger transfers.
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