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TMI BlogPre-deposit made through E-credit ledger is valid under GSTX X X X Extracts X X X X X X X X Extracts X X X X ..... Pre-deposit made through E-credit ledger is valid under GST - By: - CA Bimal Jain - Goods and Services Tax - GST - Dated:- 1-9-2023 - The Hon ble Orrisa High Court in M/S. KIRAN MOTORS VERSUS ADDL. COMMISSIONER OF CT GST (APPEAL) , BERHAMPUR RANGE AND OTHERS - 2023 (8) TMI 1351 - ORISSA HIGH COURT set aside the appeal rejection order passed by the 1st Appellate Authority and held that a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re-deposit under GST can be made through electronic credit Ledger ( ECL ). Facts: M/s. Kiran Motors ( the Petitioner ) field first appeal before the 1st Appellate Authority who vide order dated March 31, 2023 ( Impugned Order ) rejected the appeal as the pre-deposit of 10% of admitted tax amount was debited through the ECL. Aggrieved by the Impugned Order the Petitioner filed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ before the Hon ble Orrisa High Court and contended that the CBIC vide circular dated July 06, 2022 clarified that payment of pre-deposit can be made by using the ECL. Issue: Whether pre-deposit under GST can be done through E-Credit Ledger Instead of the ECL? Held: The Hon ble Orrisa High Court M/S. KIRAN MOTORS VERSUS ADDL. COMMISSIONER OF CT GST (APPEAL) , BERHAMPUR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RANGE AND OTHERS - 2023 (8) TMI 1351 - ORISSA HIGH COURT held as under: Noted that, CBIC vide circular dated July 06, 2022 clarified that payment of pre-deposit can be made by using the ECL. Opined that, the Petitioner has already made the pre-deposit using the ECL, that will now be accepted by the Revenue Department. Set aside the Impugned Order, and listed the matter before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 1st Appellate Authority on September 11, 2023. (Author can be reached at [email protected] ) - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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