Mere Deposit in Electronic Ledger Not GST Payment: Andhra Pradesh HC Quashes Composite Order

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Mere Deposit in Electronic Ledger Not GST Payment: Andhra Pradesh HC Quashes Composite Order

GST

Published on

04/05/2026

By Mariya Paliwala

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The Andhra Pradesh High Court has held that mere deposit of tax in the electronic credit ledger does not amount to payment of GST unless it is duly appropriated to the Government account. The bench of Justice R Raghunandan Rao and Justice T.C.D.Sekhar while dealing with a writ petition filed by a registered dealer engaged…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Mere Deposit in Electronic Ledger Not GST Payment: Andhra Pradesh HC Quashes Composite Order

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