2025 (8) TMI 1126

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... one week from today. Let the appeal be filed manually for now. 2. In such circumstances, upon confirmation of filing of appeal by the appellant within a week, further orders will be passed in regard to lifting of bank attachment. 3. Such appeal will be received by the Registry of the Appellate Assistant Commissioner in anticipation of, and subject to orders relating to pre-deposit. 4. List on 13.08.2025'. 2. Today, two memos, dated 06.08.2025 and 11.08.2025, have been filed by the appellant, reading as follows: Memo dated 06.08.2025: 1. It is respectfully submitted that the present memo being filed in compliance the orders of this Hon'ble Court during the hearing dt.06.08.2025. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on'ble Court directed the Appellant to make a pre-deposit equivalent to 10% of the disputed tax amount, which aggregates to Rs. 1,24,904. However, 1st Respondent has already effected a debit of Rs. 73,816 for the year 2020-21 from the electronic credit ledger maintained under the GST regime. Details of the Amount debited from the electronic ledger is stated hereunder:- S.No. Date Tax Period Amount debited 1. 17.06.2025 March - 21 Rs.62,790 2. 30.07.2025 March - 21 Rs.11,026     Total Rs.73,816 4.Accordingly, the Appellant has remitted Rs. 73,816 towards the disputed demand, and the balance amount of Rs. 51,088 is remaining to satisfy towards the 10% of the disputed tax d....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Subject : Clarification on various issue pertaining to GST - reg. Various representations have been received from the field formations seeking clarification on certain issues with respect to - .. . ... 2.In order to clarify the issue and to ensure uniformity in the implementation of the provisions of law across the field formations, the Board, in exercise of its powers conferred by section 168 (1) of the Central Goods ad Services Tax Act, 2017 (hereinafter referred to as "CGST Act), hereby clarify the issues as under: S.No. Issue Clarification 1. ... ... Utilisation of the amounts available in the electronic credit ledger and the electronic cash ledger for payment of tax and other liabilitie....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at as output tax does not include tax payable under reverse charge mechanizm, implying thereby that the electronic credit ledger cannot be used for making payment of any tax which is payable under reverse charge mechanism. 7. Whether the amount available in the electronic credit ledgr can be used for making payment of any liability other than tax under the GST Laws? As per sub-section (4) of section 49, the electronic credit ledger can be used for making payment of output tax only under the CGST Act or the IGST Act. It cannot be used for making payment of any interest, penalty, fees or any other amount payable under the said acts. Similarly, electronic credit ledger cannot be used for payment of erroneous refund sanctioned to the t....