https://www.taxtmi.com/caselaws?id=792433 GST liability is deductible under section 43B when actual payment is made before the due date for filing the return, and the audit report entry showing the amount as outstanding is not ative on that point. The decisive factor is the payment date, so a return-processing adjustment cannot stand if the liability is verified as having been deposited in time. The matter therefore depends on evidence of payment, which the assessee must produce for verification by the Assessing Officer; if confirmed, the disallowance is to be deleted. en-us Fri, 22 May 2026 00:00:00 +0530 Thu, 28 May 2026 08:21:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792433 GST liability is deductible under section 43B when actual payment is made before the due date for filing the return, and the audit report entry showing the amount as outstanding is not ative on that point. The decisive factor is the payment date, so a return-processing adjustment cannot stand if the liability is verified as having been deposited in time. The matter therefore depends on evidence of payment, which the assessee must produce for verification by the Assessing Officer; if confirmed, the disallowance is to be deleted. Case-Laws Income Tax Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792433