Ajay Kishore Routray vs. Addl. CT And GST Officer, Jajpur
Facts
The Petitioner, Ajay Kishore Routray, challenged an order dated March 29, 2022, passed by the Additional CT & GST Officer, Jajpur Circle. This order pertained to the tax period of July 2017 to March 2018 and did not acknowledge the payment made by the Petitioner using the electronic credit ledger (ECL). The Petitioner argued that a circular dated July 6, 2022, issued by the GST Policy Wing, Central Board of Indirect Taxes and Customs, mandated the CT and GST Officer to accept payments made via ECL. The Petitioner also claimed to have paid in excess of the demanded tax.
Held
The Court held that, based on the circular dated July 6, 2022, issued by the GST Policy Wing, Central Board of Indirect Taxes and Customs, it was incumbent upon the CT and GST Officer to accept the payment of tax made by the Petitioner using the electronic credit ledger. The Court found this to be the short ground for setting aside the impugned order. The reasoning was that the circular provided a clear directive on accepting ECL payments. Consequently, the order dated March 29, 2022, was set aside. The matter was remanded to the CT and GST Officer, Jajpur Circle, for a fresh order, taking into account the circular and allowing the Petitioner to point out any excess payment made. The writ petition was disposed of as it did not survive in view of the order on the interlocutory application.
Key Issues
1. Whether the CT and GST Officer was obligated to accept the Petitioner's tax payment made through the electronic credit ledger for the period July 2017 to March 2018, in light of the circular dated July 6, 2022, issued by the GST Policy Wing, Central Board of Indirect Taxes and Customs. (Question of law) Petitioner's contention: The Petitioner contended that the aforementioned circular mandated the acceptance of payments made via ECL, and therefore, the impugned order rejecting such payment was erroneous. The Petitioner also asserted that they had already paid in excess of the demanded tax. Revenue's contention: The judgment records no specific argument from the Opposite Parties (Additional CT & GST Officer, Jajpur Circle and another).
Sections Cited
None explicitly mentioned as being discussed or forming the basis of the decision, beyond the reference to a circular.
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Cause title — parties, addresses and appearances
ORDER 23.02.2023
I. A. No.4521 of 2022
During the pendency of the present petition, the CT and GST Officer, Jajpur Circle has passed an order on 29th March, 2022 for the tax period i.e. July 2017 to March, 2018 not acknowledging the payment made by the Petitioner using the electronic credit ledger (ECL).
In view of the 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 was incumbent on the CT and GST Officer to accept the payment of tax by using the ECL.
On that short ground, the order dated 29th March, 2022 is set aside and the matter is remanded to the CT and GST Officer, Jajpur Circle, Jajpur for a fresh order to be p
The judgment continues below.
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