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2023 (8) TMI 1351

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..... sh 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 .....

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..... Credit Ledger (ECL) instead of Electronic Cash Ledger. 3. 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. 4. In that view of the matter, the impugned order dated 31.03.2023 .....

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