M/S. Sailabala Acharya vs. The Commissioner Of CT And GST, Ctc
Facts
The Petitioner, M/s. Sailabala Acharya, challenged an order dated May 26, 2022, passed by the Additional Commissioner of CT and GST, Bolangir Range. The Petitioner's grievance was that the system did not allow them to make the required pre-deposit for their appeal using their Electronic Credit Ledger (ECL). The Petitioner contended that a circular dated July 6, 2022, issued by the GST Policy Wing, Central Board of Indirect Taxes and Customs, clarified that pre-deposit payments could indeed be made via ECL. The Petitioner also stated that they had already made the pre-deposit using the ECL.
Held
The Court held that the impugned order dated May 26, 2022, passed by the Additional Commissioner of CT and GST, Bolangir Range, was liable to be set aside. The Court noted that a circular dated July 6, 2022, issued by the GST Policy Wing, Central Board of Indirect Taxes and Customs, had clarified that pre-deposit payments could be made using the Electronic Credit Ledger (ECL). The Court accepted the Petitioner's submission that they had already made the pre-deposit using the ECL. Consequently, the Department was directed to accept this payment. The appeal was to be relisted before the 1st appellate authority on May 2, 2023. The Petitioner was directed to appear with a downloaded copy of the order. The appeal was to be disposed of afresh within three months thereafter, after hearing both parties. The attachment order was quashed.
Key Issues
1. Whether the Petitioner was legally entitled to make the pre-deposit for their appeal using the Electronic Credit Ledger (ECL) in light of the prevailing GST provisions and clarifications. Petitioner's Argument: The Petitioner argued that the circular dated July 6, 2022, issued by the GST Policy Wing, Central Board of Indirect Taxes and Customs, explicitly permitted the use of ECL for pre-deposit payments. They relied on this circular to support their claim that their inability to use the ECL was an erroneous procedural hurdle. Revenue's Argument: The judgment does not record any specific arguments made by the Opposite Parties (The Commissioner of CT and GST, Cuttack and others) regarding the Petitioner's entitlement to use the ECL for pre-deposit.
Sections Cited
None explicitly mentioned in the provided text, beyond general reference to 'GST provisions' and 'circular'.
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Cause title — parties, addresses and appearances
ORDER 21.02.2023
The short ground on which the Petitioner is seeking the setting aside of the order dated 26th May 2022 passed by the Additional Commissioner of CT and GST, Bolangir Range is that the system did not permit the Petitioner to make the pre-deposit using the electronic credit ledger (ECL).
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.
In that view of the matter, the impugned order dated 26th May 2022 is set aside. Learned counsel for the Pe
The judgment continues below.
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