RSB Transmissions India Limited Vs Union Of India
Date: October 18, 2022
Subject Matter
Deposit in the Electronic Cash Ledger prior to the due date of filing of GSTR 3B return does not amount to discharge of tax liability
Summary
Any deposit in the Electronic Cash Ledger prior to the due date of filing of GSTR 3B return does not amount to discharge of tax liability on the part of the registered person. Since the petitioner herein filed its return after some delay for the peri…
The question posed for adjudication in the instant writ petition is, whether under the provisions of GST Act, the amount deposited as tax through valid challans by a registered person in the Government Exchequer prior to the filing of the GSTR 3B returns could be treated as discharge of the tax liability due against such person for the period in question in respect of which the GSTR- 3B return is…