https://www.taxtmi.com/caselaws?id=780524 HC held that interest under section 50 of the GST Act runs only until the date of filing of the return in Form GSTR-3B or the date of debit in the electronic cash ledger, since a deposit credited to the Government on generation of challan discharges the tax liability; the deposit is an advance adjusted by debiting the electronic cash ledger at return filing. Consequently, no interest could be demanded from the date the amount was deposited in the electronic cash ledger until the return/debit (Form DRC-03) was submitted, and the petition was allowed. en-us Fri, 12 Sep 2025 00:00:00 +0530 Fri, 31 Oct 2025 08:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780524 HC held that interest under section 50 of the GST Act runs only until the date of filing of the return in Form GSTR-3B or the date of debit in the electronic cash ledger, since a deposit credited to the Government on generation of challan discharges the tax liability; the deposit is an advance adjusted by debiting the electronic cash ledger at return filing. Consequently, no interest could be demanded from the date the amount was deposited in the electronic cash ledger until the return/debit (Form DRC-03) was submitted, and the petition was allowed. Case-Laws GST Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780524