https://www.taxtmi.com/caselaws?id=790795 Deposit of tax in the electronic credit ledger under the reverse charge mechanism does not, by itself, constitute payment of GST; payment is complete only on appropriation to the Government exchequer, and delayed appropriation attracts interest. Input tax credit taken before such appropriation is legally premature, but the independent recovery and penalty consequences required reconsideration on the facts, including whether there was suppression or mere omission. A composite assessment and penalty order covering two separate tax periods was held unsustainable and was set aside, with the matter remitted for fresh, separate orders for each period. en-us Mon, 27 Apr 2026 00:00:00 +0530 Thu, 30 Apr 2026 07:19:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790795 Deposit of tax in the electronic credit ledger under the reverse charge mechanism does not, by itself, constitute payment of GST; payment is complete only on appropriation to the Government exchequer, and delayed appropriation attracts interest. Input tax credit taken before such appropriation is legally premature, but the independent recovery and penalty consequences required reconsideration on the facts, including whether there was suppression or mere omission. A composite assessment and penalty order covering two separate tax periods was held unsustainable and was set aside, with the matter remitted for fresh, separate orders for each period. Case-Laws GST Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790795