While dealing with the Writ Petition Department of Revenue was instructed to abide by the directive issued by the Central Board of Indirect Taxes and Customs (CBIC) by the Orissa High Court (HC), which was presided over by Chief Justice Dr. S. Muralidhar and Justice M.S. Raman.
The CT and GST Officer issued an order on March 29, 2022, for the tax period from July 2017 to March 2018, without accepting the payment made by the Petitioner utilising the Electronic Credit Ledger (ECL), during the pendency of the current petition.
The bench observed the circular issued on 6th July 2022 by the CBIC that it was incumbent on the CT and GST Officer to accept the payment of tax by using the ECL.
The disputed ruling dated March 29, 2022 was annulled after the division bench took the circular into consideration. The issue was also returned to the CT and GST officer in Jaipur for them to provide a new ruling after taking into account the aforementioned circular issued by the GST Policy Wing.
The bench further declared that the petitioner would be free to inform the CT and GST Officer that they have already paid more tax than was required.
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