Case LawW.P.(C) Nos.23508, 23511, 23513, 23514 and 23521 of 2021
Jyoti Construction Vs Dy Commr, Central Tax, Jajpur
- Court:
- High Court
- Bench:
- Orissa
- Date:
- October 7, 2021
- Type:
- Writ Petition
- Members:
- B.P. ROUTRAY
Subject
Pre deposit for appeal under the GST should be paid through cash ledger only
Pre-deposit for Appeal
Summary
It is not possible to accept the plea of the Petitioner that “Output Tax”, as defined under Section 2(82) of the OGST Act could be equated to the pre-deposit required to be made in terms of Section 107 (6) of the OGST Act. Further, as rig…
Judgement
These five matters arise out of a common set of facts and are accordingly being disposed of by this common order. 2. In all these writ peti tions the challenge is to orders dated 28th April 2021 passed by the Additional Commissioner of Sales Tax (Appeal), Central Zone, Odisha (Opposite Party No.2) rejecting the appeal filed by the Petitioner under Section 107 (1) of the Odisha Goods and Serv…