https://www.taxtmi.com/caselaws?id=800141 Electronic Cash Ledger credits constitute available funds but do not, by themselves, discharge self-assessed GST liabilities. Under the GST payment framework, discharge occurs only when the ledger is debited and utilised against the liability on filing GSTR-3B; interest under Section 50(1) therefore continues until that debit, notwithstanding an earlier deposit or unsupported technical difficulties. Where an assessee receives an interest-demand notice, can submit objections and material, and recovery follows consideration of those responses, the process does not breach natural justice. The availability of a statutory appeal does not absolutely preclude writ jurisdiction, but no writ interference arises absent illegality in the demand or recovery. en-us Thu, 10 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800141 Electronic Cash Ledger credits constitute available funds but do not, by themselves, discharge self-assessed GST liabilities. Under the GST payment framework, discharge occurs only when the ledger is debited and utilised against the liability on filing GSTR-3B; interest under Section 50(1) therefore continues until that debit, notwithstanding an earlier deposit or unsupported technical difficulties. Where an assessee receives an interest-demand notice, can submit objections and material, and recovery follows consideration of those responses, the process does not breach natural justice. The availability of a statutory appeal does not absolutely preclude writ jurisdiction, but no writ interference arises absent illegality in the demand or recovery. Case-Laws GST Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800141