BharatTaxGST

Bhabashankar Acharya vs. Commnr. Of Commercial Taxes And Goods And Services Tax, Cuttack

Original PDF →
WP(C)/16664/2023HC OrissaGSTCNR ODHC01039270202319 May 2023Bench: DR. JUSTICE B.R.SARANGI,MR. JUSTICE MURAHARI SRI RAMAN2 pages

No AI summary yet for this judgment.

Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ORISSA AT CUTTACK W.P (C) No.16664 of 2023 Bhabashankar Acharya ….. Petitioner Mr. R.P. Kar, Advocate along with Mr. S. A. Mohanty, Advocate Vs. The Commissioner of Commercial Taxes & Goods and Services Tax, Odisha & Others ….. Opposite Parties Mr. Diganta Dash, ASC for CT & GST Organization CORAM: DR. JUSTICE B.R. SARANGI MR. JUSTICE M.S. RAMAN

ORDER 19.05.2023 Order No.

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 4th June, 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.

It is seen that by circular dated 6th July, 2022 issued by the GST Policy Wing, Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Government of India, it has been clarified that payment of pre-deposit can be made by using the ECL.

4.

In that view of the matter, the impugned order dated 4th June, 2022 is set aside. 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 accepted by the Department. The appeal will now be listed before the 1st appellate authority i.e., the

Joint Commissioner of CT & GST on 1st June, 2023. The Petitioner will appear on that date before the appellate authority along with a downloaded copy of this order. The appeal thereafter be disposed of afresh after hearing the Petitioner and the Department within a period of three months thereafter.

5.

The writ petition is disposed of in the above terms.

Laxmikant

(DR. B.R. SARANGI)

JUDGE

(M.S. RAMAN)

JUDGE

Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.