Judgement

The Gujarat High Court has held that GST authorities cannot reject a refund claim for excess interest by disregarding an earlier binding judgment of the High Court. 

High Court  Holds Interest Cannot Be Charged on Amount Already Deposited in Electronic Cash Ledger Before Due Date

Notifications

The amended regulations will be known as Customs (Electronic Cash Ledger) (Amendment) Regulations, 2026.

CBIC Notifies New Customs (Electronic Cash Ledger) (Amendment) Regulations, 2026

The court quashed the penalty order and directed the tax officer to credit the petitioner's Electronic Cash Register.

High Court Quashes GST Penalty for Goods Delivered at Unregistered Address; Orders Refund to Electronic Cash Ledger

News

The Electronic Cash Ledger (ECL) shall be the mode of payment of Import duties for goods imported through International Courier terminals from 01st March 2024.

Implementation of Electronic Cash Ledger for payment of Import duties for goods imported through Courier Mode from w.ef. 1st March 2024

The Ministry of Finance notified this New Facility for the transfer of balance in an Electronic Cash Ledger (ECL) between the registered persons having the same PAN.

Know all about facility for transfer of balance in ECL between registered persons having same PAN

The CBIC has notified an extension of Exemption of Deposits into Electronic Cash Ledger u/s 51A(4) of Customs Act till 30th November 2023 via issuing Notification.

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High Court Holds Interest Cannot Be Charged on Amount Already Deposited in Electronic Cash Ledger Before Due Date

CBIC Notifies New Customs (Electronic Cash Ledger) (Amendment) Regulations, 2026

High Court Quashes GST Penalty for Goods Delivered at Unregistered Address; Orders Refund to Electronic Cash Ledger

Implementation of Electronic Cash Ledger for payment of Import duties for goods imported through Courier Mode from w.ef. 1st March 2024

Know all about facility for transfer of balance in ECL between registered persons having same PAN

CBIC extends Exemption of Deposits into Electronic Cash Ledger u/s 51A(4) of Customs Act