https://www.taxtmi.com/caselaws?id=800350 For periods preceding 10 July 2024, crediting money to the Electronic Cash Ledger constituted a deposit, not payment of an identified GST return liability. Sections 39, 49 and 50 and the payment rules required debit of the appropriate ledger to discharge the liability; interest on the cash component therefore continued until debit. The later proviso to Rule 88B(1), excluding amounts credited and continuously available before the due date from interest, operates prospectively rather than declaratorily. Notice defects do not invalidate proceedings without demonstrated prejudice, and failure to provide a requested hearing need not result in remand where the record is complete and no additional defence exists. Amounts paid or recovered require demand-wise reconciliation to avoid double recovery. en-us Tue, 29 Sep 2026 00:00:00 +0530 Mon, 05 Oct 2026 08:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800350 For periods preceding 10 July 2024, crediting money to the Electronic Cash Ledger constituted a deposit, not payment of an identified GST return liability. Sections 39, 49 and 50 and the payment rules required debit of the appropriate ledger to discharge the liability; interest on the cash component therefore continued until debit. The later proviso to Rule 88B(1), excluding amounts credited and continuously available before the due date from interest, operates prospectively rather than declaratorily. Notice defects do not invalidate proceedings without demonstrated prejudice, and failure to provide a requested hearing need not result in remand where the record is complete and no additional defence exists. Amounts paid or recovered require demand-wise reconciliation to avoid double recovery. Case-Laws GST Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800350