Case Law Details
Case Name : Satyadevi Alamuri Vs Office of Assistant Commissioner of GST and Central Excise (Madras High Court)
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All High Courts Madras High Court
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Satyadevi Alamuri Vs Office of Assistant Commissioner of GST and Central Excise (Madras High Court)
The Madras High Court (Madurai Bench) quashed a tax demand order raised against a company under liquidation, holding that deposits made into the Electronic Cash Ledger under Section 49 of the CGST Act must be treated as valid tax payments—even in the absence of GSTR-3B return filing—when such filing is rendered impossible due to liquidation proceedings and GS
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