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TULSI RAM AND COMPANY vs. COMMISSIONER
(Allahabad High Court)

Hon'ble Judges:

ROHIT RANJAN AGARWAL
Pet. Counsel
Pooja Talwar
Res. Counsel
---

Petitioner / Applicant

TULSI RAM AND COMPANY
Respondent COMMISSIONER
Court Allahabad High Court
State

Uttar Pradesh

Date Sep 23, 2022
Order No.

WRIT TAX No. - 1237 of 2022

Citation

2022(9) TAXREPLY 6400
Original Order
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ORDER

Heard Ms. Pooja Talwar, learned counsel for the petitioner and Sri R.S. Pandey, learned Standing Counsel for the State. It is contended by learned counsel for the petitioner that mandatory pre-deposit of 10% was made by the Assessee Firm through electronic credit ledger but the Additional Commissioner, Grade-2 (Appeal)-I, Commercial Tax, Jhansi had rejected the appeal on the ground that the mandatory deposit should have been made from the cash ledger. Reliance has been placed upon the clarificatory circular, issued by Government of India, on 06.07.2022 wherein it has been clarified that any payment towards output tax, whether self-assessed in the return or payable as a consequence of any proceeding instituted under the provisions of GST Laws, can be made by utilization of the amount available in the electronic credit ledger of a registered person. The First Appellate Authority, solely on the ground that the compliance has not been made by depositing through electronic cash l....

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