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RANJAN NAIK vs. JOINT COMMISSIONER OF CT & GST & OTHERS
(Orissa High Court)

Hon'ble Judges:

B.R. SARANGI
S. RAMAN
Pet. Counsel
U.ch. Behura
Res. Counsel
Sunil Mishra

Petitioner / Applicant

RANJAN NAIK

Respondent JOINT COMMISSIONER OF CT & GST & OTHERS
Court Orissa High Court
State

Odisha

Date Apr 6, 2023
Order No.

W.P.(C) No.10203 of 2023

Citation

2023(4) TAXREPLY 7250
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 7th April, 2022 passed by the Joint 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 7th April, 2022 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 aut....

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