2025 (8) TMI 1126

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....ally for now. 2. In such circumstances, upon confirmation of filing of appeal by the appellant within a week, further orders will be passed in regard to lifting of bank attachment. 3. Such appeal will be received by the Registry of the Appellate Assistant Commissioner in anticipation of, and subject to orders relating to pre-deposit. 4. List on 13.08.2025'. 2. Today, two memos, dated 06.08.2025 and 11.08.2025, have been filed by the appellant, reading as follows: Memo dated 06.08.2025: 1. It is respectfully submitted that the present memo being filed in compliance the orders of this Hon'ble Court during the hearing dt.06.08.2025. 2. It is respectfully submits that the Assessing officer had earlier initiated assessment p....

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....t has already effected a debit of Rs. 73,816 for the year 2020-21 from the electronic credit ledger maintained under the GST regime. Details of the Amount debited from the electronic ledger is stated hereunder:- S.No. Date Tax Period Amount debited 1. 17.06.2025 March - 21 Rs.62,790 2. 30.07.2025 March - 21 Rs.11,026     Total Rs.73,816 4.Accordingly, the Appellant has remitted Rs. 73,816 towards the disputed demand, and the balance amount of Rs. 51,088 is remaining to satisfy towards the 10% of the disputed tax demand as directed by this Hon'ble Court. Consequently, the Appellant has partly paid and complied with the directions issued by this Hon'ble Court vide order dated 06.08.2025. Copy of the ....

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....lementation of the provisions of law across the field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Central Goods ad Services Tax Act, 2017 (hereinafter referred to as "CGST Act), hereby clarify the issues as under: S.No. Issue Clarification 1. ... ... Utilisation of the amounts available in the electronic credit ledger and the electronic cash ledger for payment of tax and other liabilities. 6. Whether the amount available in the electronic credit ledger can be used for making payment of any tax under the GST Laws? 1. In terms of sub-section (4) of setion 49 of CGST Act, the amount available in the electronic credit ledger may be used for making any payment towards output tax under the CG....