https://www.taxtmi.com/forum/issue?id=119876 Where funds sit in the cash ledger under the penalty head without issuance of a formal demand order (DRC 07), the ledger entry alone does not constitute an enforceable payment; the taxpayer may voluntarily admit liability and adjust by filing DRC 03, await a departmental demand and then utilize the penalty balance, or seek refund of an excess balance via RFD 01. Cross utilisation between ledger heads is prohibited; operational practices (release on challan) do not replace formal demand, and administrative remedies include voluntary payment, refund, or transfer mechanisms such as PMT 09 when a demand cannot be sustained. en-us Wed, 16 Apr 2025 15:41:20 +0530 Tue, 29 Apr 2025 15:40:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119876 Where funds sit in the cash ledger under the penalty head without issuance of a formal demand order (DRC 07), the ledger entry alone does not constitute an enforceable payment; the taxpayer may voluntarily admit liability and adjust by filing DRC 03, await a departmental demand and then utilize the penalty balance, or seek refund of an excess balance via RFD 01. Cross utilisation between ledger heads is prohibited; operational practices (release on challan) do not replace formal demand, and administrative remedies include voluntary payment, refund, or transfer mechanisms such as PMT 09 when a demand cannot be sustained. Discussion-Forum GST Wed, 16 Apr 2025 15:41:20 +0530 https://www.taxtmi.com/forum/issue?id=119876