https://www.taxtmi.com/caselaws?id=800277 Rule 164(2) requires the demanded tax to be credited against the debit entry created by the relevant order. Its second proviso requires Form GST DRC-03A where payment was made through Form GST DRC-03. Failure to file DRC-03A may be procedural rather than fatal where the debited amount was not used for another tax liability. The continued availability of an equivalent amount in the electronic credit ledger until the impugned order requires verification; after verification, post facto filing of DRC-03A may be permitted. Rejection of the waiver application was set aside for fresh determination and a lawful response to the notice. en-us Tue, 15 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800277 Rule 164(2) requires the demanded tax to be credited against the debit entry created by the relevant order. Its second proviso requires Form GST DRC-03A where payment was made through Form GST DRC-03. Failure to file DRC-03A may be procedural rather than fatal where the debited amount was not used for another tax liability. The continued availability of an equivalent amount in the electronic credit ledger until the impugned order requires verification; after verification, post facto filing of DRC-03A may be permitted. Rejection of the waiver application was set aside for fresh determination and a lawful response to the notice. Case-Laws GST Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800277