Sona Enterprises Vs State of AP
Date: April 26, 2026
Subject Matter
Mere deposit of cash into the electronic cash ledger (ECL) does not constitute payment of GST until it is debited and appropriated to the Government
Summary
The High Court has set aside a composite assessment and penalty order issued against the petitioner for two different tax periods (2017-2018 and 2018-2019) and remanded the matter back to the 2nd respondent. The Court ruled that mere deposit of cash…
FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT The petitioner, who is a registered person, under the Goods & Services Tax Act, 2017 [for short “the GST Act”], is in the business of trading of ferrous waste and scrap etc. As part of his business, the petitioner purchases scrap from Indian Railways. The GST, payable on purchase of such scrap from Indian Railways is to be discharged…