GST Bail Condition: Deposit to ECL is Sufficient (Gujarat HC)

Superintendent (AE) Vs Virbhadrasinh Pratapsinh Chauhan & Anr. (Gujarat High Court) Issue: Whether depositing ₹90 lakh in the electronic cash ledger, without debiting it through Form GST DRC-03, amounts to compliance with bail conditions requiring deposit with the government. Background The Superintendent (AE), Central GST & Central Excise, Gandhinagar, filed an application before the Gujarat High Court seeking cancellation of bail granted to respondent no. 1, Virbhadrasinh Pratapsinh Chauhan. The respondent was accused of financial irregularities and non-compliance with GST provisio...