Case LawW.P.(C) No. 10203 of 2023
Ranjan Naik Vs Joint Commissioner, State Tax
- Court:
- High Court
- Bench:
- Orissa
- Date:
- April 6, 2023
- Type:
- Writ Petition
- Members:
- B.R. SARANGI, M S RAMAN
Subject
Pre deposit for appeal can be paid through credit ledger
Pre-deposit for Appeal
Summary
Circular 172 dated 6th July 2022 has clearly clarified that payment of pre-deposit can be made by using the ECL. As the learned counsel for the Petitioner points out that the Petitioner has already made the pre-deposit using the ECL, that will now be…
Judgement
01. This matter is taken up through hybrid mode. 2. The short ground on which the Petitioner is seeking the setting aside of the order dated 7t h April, 2022 passed by the Joint Commissioner of CT & 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 Electronic Cash Ledger. 3.…