High Court
Case Details
SUNIL 2025.11.07 13:52 I attest to the accuracy and authenticity of this document CWP-23675-2025 (O&M) CWP-29809-2025 (O&M) CWP-19005-2025 (O&M) -2- CWP Number Title Negative Input Tax Credit Amount Entry Dated Annexure 23675/2025 Rs.34,43,946/- 05.12.2024 P-7 29809/2025 Rs.67,82,734/- 01.09.2025 P-4 19005/2025 Rs.16,49020/- 12.06.2025 P-2 SUNIL 2025.11.07 13:52 I attest to the accuracy and authenticity of this document CWP-23675-2025 (O&M) CWP-29809-2025 (O&M) CWP-19005-2025 (O&M) -3- SUNIL 2025.11.07 13:52 I attest to the accuracy and authenticity of this document CWP-23675-2025 (O&M) CWP-29809-2025 (O&M) CWP-19005-2025 (O&M) -4- SUNIL 2025.11.07 13:52 I attest to the accuracy and authenticity of this document CWP-23675-2025 (O&M) CWP-29809-2025 (O&M) CWP-19005-2025 (O&M) -5- SUNIL 2025.11.07 13:52 I attest to the accuracy and authenticity of this document CWP-23675-2025 (O&M) CWP-29809-2025 (O&M) CWP-19005-2025 (O&M) -6- section 49 prescribed section 37 section 41 section 39 prescribed SUNIL 2025.11.07 13:52 I attest to the accuracy and authenticity of this document CWP-23675-2025 (O&M) CWP-29809-2025 (O&M) CWP-19005-2025 (O&M) -7- section 39 section 37 SUNIL 2025.11.07 13:52 I attest to the accuracy and authenticity of this document CWP-23675-2025 (O&M) CWP-29809-2025 (O&M) CWP-19005-2025 (O&M) -8- Section 49. Payment of tax, interest, penalty and other amounts.- (1) Every deposit made towards tax, interest, penalty, fee or any other amount by a person by internet banking or by using credit or debit cards or National Electronic Fund Transfer or Real Time Gross Settlement or by such other mode and subject to such conditions and restrictions as may be prescribed, shall be credited to the electronic cash ledger of such person to be maintained in such manner as may be prescribed. (2) The input tax credit as self-assessed in the return of a registered person shall be credited to his electronic credit ledger, in accordance with Section 41, to be maintained in such manner as may be prescribed. (3) The amount available in the electronic cash ledger may be used for making any payment towards tax, interest, penalty, fees or any other amount payable under the provisions of this Act or the rules made thereunder in such manner and subject to such conditions and within such time as may be prescribed. (4) The amount available in the electronic credit ledger may be used for making any payment towards output tax under this Act or under the Integrated Goods and Services Tax Act in such manner and subject to such conditions 3[and restrictions] within such time as may be prescribed. (5) The amount of input tax credit available in the electronic credit ledger of the registered person on account of-
Legal Reasoning
(a) integrated tax shall first be utilised towards payment of integrated tax and the amount remaining, if any, may be utilised towards the payment of central tax and State tax, or as the case may be, Union territory tax, in that order; (b) the central tax shall first be utilised towards payment of central tax and the amount remaining, if any, may be utilised towards the payment of integrated tax; (c) the State tax shall first be utilised towards payment of State tax and the amount remaining, if any, may be utilised towards payment of integrated tax 4[Provided that the input tax credit on account of State tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;]; SUNIL 2025.11.07 13:52 I attest to the accuracy and authenticity of this document CWP-23675-2025 (O&M) CWP-29809-2025 (O&M) CWP-19005-2025 (O&M) -9- (d) the Union territory tax shall first be utilised towards payment of Union territory tax and the amount remaining, if any, may be utilised towards payment of integrated tax: 5[Provided that the input tax credit on account of Union territory tax shall be utilised towards payment of integrated tax only where the balance of the input tax credit on account of central tax is not available for payment of integrated tax;] (e) the central tax shall not be utilised towards payment of State tax or Union territory tax; and (f) the State tax or Union territory tax shall not be utilised towards payment of central tax. (6) The balance in the electronic cash ledger or electronic credit ledger after payment of tax, interest, penalty, fee or any other amount payable under this Act or the rules made thereunder may be refunded in accordance with the provisions of section 54. (7) All liabilities of a taxable person under this Act shall be recorded and maintained in an electronic liability register in such manner as may be prescribed. (8) Every taxable person shall discharge his tax and other dues under this Act or the rules made thereunder in the following order, namely:- (a) self-assessed tax, and other dues related to returns of previous tax periods; (b) self-assessed tax, and other dues related to the return of the current tax period; (c) any other amount payable under this Act or the rules made thereunder including the demand determined under section 73 or section 74 [or section 74A]. (9) Every person who has paid the tax on goods or services or both under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such tax to the recipient of such goods or services or both. 7[6[(10) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under this Act, to the electronic cash ledger for,–– (a) integrated tax, central tax, State tax, Union territory tax or cess; or (b) integrated tax or central tax of a distinct person as specified in sub-section (4) or, as the case may be, sub-section (5) of section 25, in such form and manner and subject to such conditions and restrictions as may be prescribed and such transfer shall be deemed to be a refund from the electronic cash ledger under this Act: Provided that no such transfer under clause (b) shall be allowed if the said registered person has any unpaid liability in his electronic liability register.] (11) Where any amount has been transferred to the electronic cash ledger under this Act, the same shall be deemed to be deposited in the said ledger as provided in subsection (1).] 3[(12) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, subject to such conditions and restrictions, specify such maximum proportion of output tax liability under this Act or under the Integrated Goods and Services Tax Act, 2017 which may be discharged through the electronic credit ledger by a registered person or a class of registered persons, as may be prescribed] Explanation.-For the purposes of this section,- (a) the date of credit to the account of the Government in the authorised bank shall be deemed to be the date of deposit in the electronic cash ledger; (b) the expression,- SUNIL 2025.11.07 13:52 I attest to the accuracy and authenticity of this document CWP-23675-2025 (O&M) CWP-29809-2025 (O&M) CWP-19005-2025 (O&M) -10- (i) "tax dues" means the tax payable under this Act and does not include interest, fee and penalty; and (ii) "other dues" means interest, penalty, fee or any other amount payable under this Act or the rules made thereunder. Rule 86A. Conditions of use of amount available in electronic credit ledger.- (1) The Commissioner or an officer authorised by him in this behalf, not below the rank of an Assistant Commissioner, having reasons to believe that credit of input tax available in the electronic credit ledger has been fraudulently availed or is ineligible in as much as- a) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under Rule 36- i. issued by a registered person who has been found non-existent or not to be conducting any business from any place for which registration has been obtained; or ii. without receipt of goods or services or both; or b) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36 in respect of any supply, the tax charged in respect of which has not been paid to the Government; or c) the registered person availing the credit of input tax has been found non-existent or not to be conducting any business from any place for which registration has been obtained; or d) the registered person availing any credit of input tax is not in possession of a tax invoice or debit note or any other document prescribed under Rule 36, may, for reasons to be recorded in writing, not allow debit of an amount equivalent to such credit in electronic credit ledger for discharge of any liability under section 49 or for claim of any refund of any unutilised amount. (2) The Commissioner, or the officer authorised by him under sub-rule (1) may, upon being satisfied that conditions for disallowing debit of electronic credit ledger as above, no longer exist, allow such debit. (3) Such restriction shall cease to have effect after the expiry of a period of one year from the date of imposing such restriction."] SUNIL 2025.11.07 13:52 I attest to the accuracy and authenticity of this document CWP-23675-2025 (O&M) CWP-29809-2025 (O&M) CWP-19005-2025 (O&M) -11- SUNIL 2025.11.07 13:52 I attest to the accuracy and authenticity of this document CWP-23675-2025 (O&M) CWP-29809-2025 (O&M) CWP-19005-2025 (O&M) -12- SUNIL 2025.11.07 13:52 I attest to the accuracy and authenticity of this document CWP-23675-2025 (O&M) CWP-29809-2025 (O&M) CWP-19005-2025 (O&M) -13- SUNIL 2025.11.07 13:52 I attest to the accuracy and authenticity of this document CWP-23675-2025 (O&M) CWP-29809-2025 (O&M) CWP-19005-2025 (O&M) -14- SUNIL 2025.11.07 13:52 I attest to the accuracy and authenticity of this document CWP-23675-2025 (O&M) CWP-29809-2025 (O&M) CWP-19005-2025 (O&M) -15- SUNIL 2025.11.07 13:52 I attest to the accuracy and authenticity of this document CWP-23675-2025 (O&M) CWP-29809-2025 (O&M) CWP-19005-2025 (O&M) -16- SUNIL 2025.11.07 13:52 I attest to the accuracy and authenticity of this document CWP-23675-2025 (O&M) CWP-29809-2025 (O&M) CWP-19005-2025 (O&M) -17- SUNIL 2025.11.07 13:52 I attest to the accuracy and authenticity of this document CWP-23675-2025 (O&M) CWP-29809-2025 (O&M) CWP-19005-2025 (O&M) -18- SUNIL 2025.11.07 13:52 I attest to the accuracy and authenticity of this document CWP-23675-2025 (O&M) CWP-29809-2025 (O&M) CWP-19005-2025 (O&M) -19- SUNIL 2025.11.07 13:52 I attest to the accuracy and authenticity of this document