https://www.taxtmi.com/caselaws?id=420167 The Madras HC dismissed a writ petition seeking refund of amounts in the petitioner's electronic cash ledger during an ongoing investigation into fraudulent credit availing through fake invoices. The court held that refunds from Electronic Liability Register are governed by Section 54 of CGST Act, 2017 and Chapter X of CGST Rules, 2017. Since the amount wasn't attached under Section 83 or debited towards tax liability, no relief could be granted in writ proceedings. The court directed completion of investigation within three months and issuance of appropriate show cause notice under Section 73/74 of CGST Act. en-us Fri, 04 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420167 The Madras HC dismissed a writ petition seeking refund of amounts in the petitioner's electronic cash ledger during an ongoing investigation into fraudulent credit availing through fake invoices. The court held that refunds from Electronic Liability Register are governed by Section 54 of CGST Act, 2017 and Chapter X of CGST Rules, 2017. Since the amount wasn't attached under Section 83 or debited towards tax liability, no relief could be granted in writ proceedings. The court directed completion of investigation within three months and issuance of appropriate show cause notice under Section 73/74 of CGST Act. Case-Laws GST Fri, 04 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420167