https://www.taxtmi.com/caselaws?id=448712 The dominant issue was whether depositing GST into the Electronic Cash Ledger (via PMT-06) within the statutory due date constitutes "payment of tax" so as to avoid interest under s.50(1) CGST Act, notwithstanding later filing of GSTR-3B. The HC held that ss.39(1) and 39(7) require tax to be paid to the Government not later than the last date for furnishing GSTR-3B, and remittance to the Government is not contingent on filing the return; treating ECL deposit as non-payment would contradict the scheme and impede utilisation of collections. Interest can arise only on the portion deposited after the due date. The impugned demand/communication was quashed and the petition was allowed. en-us Tue, 23 Jan 2024 00:00:00 +0530 Mon, 22 Dec 2025 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448712 The dominant issue was whether depositing GST into the Electronic Cash Ledger (via PMT-06) within the statutory due date constitutes "payment of tax" so as to avoid interest under s.50(1) CGST Act, notwithstanding later filing of GSTR-3B. The HC held that ss.39(1) and 39(7) require tax to be paid to the Government not later than the last date for furnishing GSTR-3B, and remittance to the Government is not contingent on filing the return; treating ECL deposit as non-payment would contradict the scheme and impede utilisation of collections. Interest can arise only on the portion deposited after the due date. The impugned demand/communication was quashed and the petition was allowed. Case-Laws GST Tue, 23 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448712