On 26 May 2026, an Allahabad High Court division bench quashed an FIR, chargesheet and cognizance order against an advocate prosecuted for conspiracy after he filed a GST statutory appeal on behalf of his client using the Electronic Credit Ledger for pre-deposit.
A 2-judge bench in October 2021 reversed Delhi HC and held GSTR-3B cannot be rectified beyond the Section 39(9) window — electronic credit ledger finality affirmed.