TaxTMI 
TaxTMI 
TaxTMI 
The Hon’ble Orrisa High Court in M/S. KIRAN MOTORS VERSUS ADDL. COMMISSIONER OF CT & GST (APPEAL) , BERHAMPUR RANGE AND OTHERS - 2023 (8) TMI 1351 - ORISSA HIGH COURT set aside the appeal rejection order passed by the 1st Appellate Authority and held that a pre-deposit under GST can be made through electronic credit Ledger (“ECL”).
Facts:
M/s. Kiran Motors (“the Petitioner”) field first appeal before the 1st Appellate Authority who vide order dated March 31, 2023 (“Impugned Order”) rejected the appeal as the pre-deposit of 10% of admitted tax amount was debited through the ECL.
Aggrieved by the Impugned Order the Petitioner filed a writ before the Hon’ble Orrisa High Court and contended that the CBIC vide circular dated July 06, 2022 clarified that payment of pre-deposit can be made by using the ECL.
Issue:
Whether pre-deposit under GST can be done through E-Credit Ledger Instead of the ECL?
Held:
The Hon’ble Orrisa High Court M/S. KIRAN MOTORS VERSUS ADDL. COMMISSIONER OF CT & GST (APPEAL) , BERHAMPUR RANGE AND OTHERS - 2023 (8) TMI 1351 - ORISSA HIGH COURTheld as under:
- Noted that, CBIC vide circular dated July 06, 2022 clarified that payment of pre-deposit can be made by using the ECL.
- Opined that, the Petitioner has already made the pre-deposit using the ECL, that will now be accepted by the Revenue Department.
- Set aside the Impugned Order, and listed the matter before the 1st Appellate Authority on September 11, 2023.
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