https://www.taxtmi.com/caselaws?id=776211 The HC held that the petitioner's prior payments credited to the Electronic Cash Ledger satisfy the GST tax liability for April to December 2019 despite the petitioner's failure to file returns due to liquidation. The Board's post facto clarification confirmed that liquidators must obtain fresh registration and refunds as a facilitation measure, not to bar appropriation of amounts already paid. Consequently, the court quashed the impugned order denying adjustment of the credited amounts against the tax liability and allowed the petition, granting relief to the petitioner. en-us Mon, 28 Jul 2025 00:00:00 +0530 Wed, 06 Aug 2025 08:19:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776211 The HC held that the petitioner's prior payments credited to the Electronic Cash Ledger satisfy the GST tax liability for April to December 2019 despite the petitioner's failure to file returns due to liquidation. The Board's post facto clarification confirmed that liquidators must obtain fresh registration and refunds as a facilitation measure, not to bar appropriation of amounts already paid. Consequently, the court quashed the impugned order denying adjustment of the credited amounts against the tax liability and allowed the petition, granting relief to the petitioner. Case-Laws GST Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776211