High Court of Telangana10 September 2026

Sri Uma Manpower Suppliers v. Deputy Commissioner of Central Tax, Central Excise and Service Tax

For revenue

WRIT PETITION NO. 7789 OF 2024

The ruling in brief

Where tax liability declared in GSTR-1 for December 2018 was discharged only upon filing GSTR-3B in October 2019 though corresponding amount had already been deposited in Electronic Cash Ledger, mere deposit was held not to constitute payment as appropriation occurred only upon debit towards identified liability, consequently intervening period was liable to interest and plea of portal glitches being unsubstantiated did not alter statutory consequence

Provisions considered

Section 50, read with Section 49 of Central Goods and Services Tax Act, 2017/Telangana Goods and Services Tax Act, 2017 - Rule 87 of Central Goods and Services Tax Rules, 2017/Telangana Goods and Services Tax Rules, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Sri Uma Manpower Suppliers v. Deputy Commissioner of Central Tax, Central Excise and Service Tax

The ruling in brief

Provisions considered

Sri Uma Manpower Suppliers v. Deputy Commissioner of Central Tax, Central Excise and Service Tax

The ruling in brief

Provisions considered

Read the full analysis

Dhull Earth Movers Co. v. Union of India

Tvl Karthikeya Authentic Andhra Restaurant v. Assistant Commissioner (ST)

A.M Distributors v. Assistant Commissioner

Read the full analysis