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Tag: Electronic Cash Ledger

Corporate Law Firm in Ahmedabad, India > Blog > Electronic Cash Ledger

GST Pre-Deposit Allowed Through Electronic Credit Ledger

  • 2025-08-12

The Hon’ble Supreme Court, in the case of Union of India & Anr. v. M/S Yasho Industries Limited, Special Leave Petition (Civil) Diary No. 17547/2025, decided on 19.05.2025, upheld the view that payment of pre-deposit under Section 107(6)(b) of the Central Goods and Services Tax (hereinafter referred to as “CGST”) Act, 2017, can be validly…

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Refund from GST Cash Ledger Cannot Be Withheld on Suspicion

  • 2025-08-05

The Hon’ble Supreme Court, in the case of Union of India & Ors. v. HCC VCCL Joint Venture, Special Leave Petition (Civil) Diary No. 24660/2025, decided on 09.07.2025, upheld that mere suspicion of wrongful Input Tax Credit utilisation cannot justify withholding a refund from the Electronic Cash Ledger under Section 108 of the CGST Act….

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