Case Law Details
Case Name : RSB Transmissions India Limited Vs Union of India (Jharkhand High Court)
Related Assessment Year :
Courts :
All High Courts Jharkhand High Court
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RSB Transmissions India Limited Vs Union of India (Jharkhand High Court)
A combined reading of Section 49(1) of CGST Act, 2017 and Rule 87 (6) and (7) of CGST Rules, 2017 both go to show that such deposit does not mean that the amount is appropriated towards the Government exchequer. On other hand other, a bare reading of sub-section (3) of Section 49 indicates that such amount available in the Electronic Cash Ledger is used for making payment towards tax, interest, penalty, fees or any other amount under the provisions of the Act and the Rules in the manner prescribed and subject to such cond...
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Then how govt is publishing the revenue figures on the first of each month? Once paid under chalan it goes to govt exchequer. calculating interest from the date of filing of return is hit by doctine of unjust enrichment.