Deepshikha Overseas Pvt. Ltd. v. Goods and Service Tax Officer Ward - 92 & Anr.
GST – Electronic Credit Ledger (ECL) debit
Case brief
What is this about?
Delhi High Court, W.P.(C) 1906/2025, Deepshikha Overseas Pvt Ltd v. Goods and Service Tax Officer Ward-92 & Anr., decided 07.03.2025. GST Electronic Credit Ledger (ECL) debit reversal sought following rejection of refund application; respondents attributed delay to technical glitches and undertook remedial steps within one week; statement recorded; writ petition disposed of. No statute or precedent cited in the short order.
What did the court decide?
Statement of the respondents' counsel that the matter (reversal/remedial steps concerning the ECL debit delayed by technical glitches) would be resolved and all remedial steps taken within one week was recorded and accepted; writ petition disposed of on that basis. ¶15