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2023 (4) TMI 645 - HC - GSTRejection of appeal - appeal rejected as the pre-deposit of 10% of admitted tax amount was debited through the Electronic Credit Ledger (ECL) instead of Electronic Cash Ledger - circular dated 6th July 2022 issued by the GST Policy Wing, Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Government of India - HELD THAT - It is seen that by circular dated 6th July 2022 issued by the GST Policy Wing, Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Government of India, it has been clarified that payment of pre-deposit can be made by using the ECL. The impugned order dated 7th April, 2022 is set aside. As the learned counsel for the Petitioner points out that the Petitioner has already made the pre-deposit using the ECL, that will now be accepted by the Department. The appeal will now be listed before the 1st appellate authority i.e., the Joint Commissioner of CT GST on 2nd May, 2023. The Petitioner will appear on that date before the appellate authority along with a downloaded copy of this order. Petition disposed off.
Issues involved:
The issue in this case involves the setting aside of an order passed by the Joint Commissioner of CT & GST due to the method of pre-deposit made by the Petitioner using the Electronic Credit Ledger (ECL) instead of the Electronic Cash Ledger. Judgment Summary: Issue 1: Pre-deposit method and setting aside of order The Petitioner sought to set aside the order dated 7th April, 2022, as the appellate authority rejected the appeal based on the pre-deposit made through the Electronic Credit Ledger (ECL) instead of the Electronic Cash Ledger. However, a circular issued by the GST Policy Wing clarified that pre-deposit could indeed be made using the ECL. Consequently, the impugned order was set aside, and the Petitioner's pre-deposit using the ECL was accepted by the Department. The appeal is now scheduled to be listed before the 1st appellate authority on 2nd May, 2023, with directions for disposal within three months after hearing both parties. Conclusion: The writ petition was disposed of in accordance with the above terms, providing relief to the Petitioner regarding the method of pre-deposit and setting aside the initial order for further proceedings before the appellate authority.
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