Satyadevi Alamuri Vs Office of Assistant Commissioner of GST and Central Excise
Date: July 27, 2025
Subject Matter
GST Payments Credited to E-Cash Ledger Are Valid Even Without GSTR-3B Filing During Liquidation
Summary
This writ petition was filed by a company, M/s.GB Engineering Enterprises Private Limited, which is in voluntary liquidation, challenging an Order-in-Original dated August 30, 2024. The order confirmed a GST demand of over Rs. 1 crore, along with int…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner is before this Court challenging the impugned Order-in-Original No.36/2024-GST dated 30.08.2024, passed by the respondent herein. The impugned order was preceded by a notice in Form GST ASMT-10 dated 15.02.2024, intimating discrepancies in the return after scrutiny, a notice in Form GSTR DRC-01A dated 19.03.2024, and S…