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9 rulings found

Telangana High Court10 Sept 2026
For revenue
Sri Uma Manpower Suppliers v. Deputy Commissioner of Central Tax, Central Excise and Service Tax
Where tax liability declared in GSTR-1 for December 2018 was discharged only upon filing GSTR-3B in October 2019 though corresponding amount had already been deposited in Electronic Cash Ledger, mere deposit was held not to constitute payment as appropriation occurred only upon debit towards identified liability, consequently intervening period was liable to interest and plea of portal glitches being unsubstantiated did not alter statutory consequence

Sri Uma Manpower Suppliers v. Deputy Commissioner of Central Tax, Central Excise and Service Tax