Pre-deposit made through E-credit ledger is valid under GST

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....re-deposit made through E-credit ledger is valid under GST<br>By: - Bimal jain<br>Goods and Services Tax - GST<br>Dated:- 1-9-2023<br><br>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-....

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....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....

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....'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 ....

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....- ORISSA HIGH COURT held 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, 2....

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