GST Payment via E-Cash Ledger Valid Even Without GSTR-3B Filing During Liquidation: Madras HC

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 GST registration cancellation. The petitioner, acting as liquidator under an NCLT order, had deposited the entire tax liability for the...