The Hon’ble Andhra Pradesh High Court in the case of Sona Enterprises vs. The State of AP & Anr. [Writ Petition No. 31510 of 2024, order dated April 27, 2026] held that mere deposit of cash into the electronic cash ledger of a taxpayer does not amount to payment of GST. Payment is completed only when the amount is appropriated to the Government account through necessary debit entries. However, where such appropriation is subsequently made, the tax liability stands discharged, though interest for the period of delay remains payable.
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