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JYOTI CONSTRUCTION vs. DEPUTY COMMISSIONER OF CT & GST AND OTHER
(Orissa High Court)

Hon'ble Judges:

DR. S. MURALIDHAR
B.P. ROUTRAY
Pet. Counsel
Ajit Kumar Roy
Res. Counsel
Sunil Mishra

Petitioner / Applicant

JYOTI CONSTRUCTION
Respondent DEPUTY COMMISSIONER OF CT & GST AND OTHER
Court Orissa High Court
State

Odisha

Date Oct 7, 2021
Order No.

W.P.(C) Nos.23508, 23511, 23513, 23514 and 23521 of 2021

Citation

2021(10) TAXREPLY 4744
Original Order
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ORDER

01. 1. These five matters arise out of a common set of facts and are accordingly being disposed of by this common order. 2. In all these writ petitions the challenge is to orders dated 28th April 2021 passed by the Additional Commissioner of Sales Tax (Appeal), Central Zone, Odisha (Opposite Party No.2) rejecting the appeal filed by the Petitioner under Section 107 (1) of the Odisha Goods and Services Tax Act, 2017 (OGST Act) and holding that the appeals filed are defective since the Petitioner herein had made payment of the pre-deposit being 10% of the disputed amount under the IGST, CGST and SGST by debiting its electronic credit ledger (ECRL) and did not pay it from the electronic cash ledger (ECL) and furnished the proof of payment of the mandatory pre-deposit and that this was in contravention of Section 49(3) of the OGST Act read with Rule 85 (4) of the OGST Rules, 2017. 3. Identical orders dated 28th April 2021 were passed by Opposite Party No.2 in respect of each of ....

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