Tagged “electronic-credit-ledger”

2 articles on electronic-credit-ledger.

Samarpan Jain v. State of UP: FIR against an advocate for filing a GST appeal quashed

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.

Valkya Editorial·2 Jun 2026·9 min

Landmark JudgmentSupreme Court of India

Bharti Airtel v. Union of India: the GSTR-3B rectification window

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.

Valkya Editorial·1 Jun 2026·10 min