2023 (8) TMI 1351 - HC - GST

Rejection of appeal - pre-deposit of 10% of admitted tax amount, debited through the Electronic Credit Ledger (ECL) instead of Electronic Cash Ledger - 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 31.03.2023 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 Additional Commissioner of CT GST on 11 th September, 2023. Petition disposed off.

Summary

The Orissa High Court set aside an order by the Addl. Commissioner of CT & GST as the pre-deposit was made through the Electronic Credit Ledger, which was allowed as per a circular from the GST Policy Wing. The appeal will be listed before the 1st appellate authority for fresh disposal within three months.