Court :
Orrisa High Court
Brief :
The Hon'ble Orrisa High Court in M/s. Kiran Motors v. Addl. Commissioner of CT & GST [W.P (C) No.22817 of 2023 of August 10, 2023] set aside the appeal rejection order passed by the 1st Appellate Authority and held that a pre-deposit under GST can be made through electronic credit Ledger ("ECL").
Citation :
W.P (C) No.22817 of 2023 of August 10, 2023
The Hon'ble Orrisa High Court in M/s. Kiran Motors v. Addl. Commissioner of CT & GST [W.P (C) No.22817 of 2023 of August 10, 2023] set aside the appeal rejection order passed by the 1st Appellate Authority and held that a pre-deposit under GST can be made through electronic credit Ledger ("ECL").
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 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.
Whether pre-deposit under GST can be done through E-Credit Ledger Instead of the ECL?
The Hon'ble Orrisa High Court W.P (C) No.22817 of 2023 held as under:
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