https://www.taxtmi.com/forum/issue?id=118261 The central issue is whether balances in a taxpayer's electronic cash/credit ledger constitute money "under the control of the proper officer" so as to permit direct departmental recovery by debiting those balances. Opinions diverge: one position treats ledger funds as taxpayer-owned and not recoverable by debit absent refund-interception logic; another treats the ledger as effectively controlled by the proper officer and recoverable. The outcome depends on statutory interpretation of money, the statutory recovery scheme, procedural safeguards, and relevant case law. en-us Fri, 02 Dec 2022 16:15:52 +0530 Thu, 23 Jan 2025 15:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118261 The central issue is whether balances in a taxpayer's electronic cash/credit ledger constitute money "under the control of the proper officer" so as to permit direct departmental recovery by debiting those balances. Opinions diverge: one position treats ledger funds as taxpayer-owned and not recoverable by debit absent refund-interception logic; another treats the ledger as effectively controlled by the proper officer and recoverable. The outcome depends on statutory interpretation of money, the statutory recovery scheme, procedural safeguards, and relevant case law. Discussion-Forum GST Fri, 02 Dec 2022 16:15:52 +0530 https://www.taxtmi.com/forum/issue?id=118261