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KIRAN MOTORS vs. COMMISSIONER OF CT & GST (APPEAL) & OTHERS
(Orissa High Court)

Hon'ble Judges:

B.R. SARANGI
MURAHARI SRI RAMAN

Pet. Counsel

Adhiraj Mohanty

Res. Counsel

Diganta Dash

Petitioner / Applicant	KIRAN MOTORS
Respondent	COMMISSIONER OF CT & GST (APPEAL) & OTHERS
Court	Orissa High Court
State	Odisha
Date	Aug 10, 2023
Order No.	W.P (C) No.22817 of 2023
Citation	2023(8) TAXREPLY 7806
Original Order
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ORDER
ORDER This matter is taken up through hybrid mode. 2. The short ground on which the Petitioner is seeking the setting aside of the order dated 31.03.2023 passed by the Addl. Commissioner of CT & GST is that the appellate authority rejected the appeal as the pre-deposit of 10% of admitted tax amount was debited through the Electronic 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 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....