In a recent judgement, the Orissa High Court held that a pre-deposit under Goods and Service Tax (GST) appeal can be made through Electronic Cash Ledger (ECL).
The Petitioner, Kiran Motors prayed for the setting aside of the order dated 31.03.2023 passed by the Addl. Commissioner of Central Tax (CT) & Goods and Service Tax(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 the Electronic Cash Ledger.
It was 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.
Counsel for the Petitioner pointed out that the Petitioner has already made the pre-deposit using the ECL, which will now be accepted by the Department.
The Electronic Cash Ledger contains a summary of all the deposits/payments made by a taxpayer. In the ledger, information is kept minor head-wise for each major head. For the convenience of the user, the ledger is displayed major head-wise i.e., IGST, CGST, SGST/UTGST, and CESS. Each major head is divided into five minor heads: Tax, Interest, Penalty, Fee, and Others.
“The appeal will now be listed before the 1st appellate authority i.e., the Additional Commissioner of CT & GST on 11th September, 2023. The Petitioner will appear on that date before the appellate authority along with a downloaded copy of this order. The appeal thereafter be disposed of afresh after hearing the Petitioner and the Department within a period of three months thereafter.”, the Court comprising Dr. Justice B R Sarangi and Justice Murahari Sri Raman held.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
