No denial of GST refund in case of tax payment of via electronic credit ledger

Bhagwati Construction Vs Union of India (Gujarat High Court) No denial of refund of GST in case payment of tax made through electronic credit ledger instead of electronic cash ledger. Conclusion: The utilization of the input tax credit from the electronic credit ledger was only a mode of payment of the output tax and  was a homogeneous pool of credit which could not be vivisected. Refund could not be denied only on the ground that only a part amount of the tax was paid through the electronic cash ledger as Respondents had failed to understand the distinction between the availment and the util...