M/S Jyoti Construction vs. Deputy Commissioner Of CT And GST, Barbil Circle, Jajpur
Held
The High Court held that the pre-deposit amount under Section 107(6) of the OGST Act must be paid from the electronic cash ledger and cannot be equated to output tax. It also found no error in the appellate authority's rejection of the appeals.
Facts
The petitioner challenged orders rejecting their GST appeals. The rejection was based on the petitioner using the electronic credit ledger (ECRL) instead of the electronic cash ledger (ECL) for the mandatory pre-deposit payment.
Key Issues
Whether the mandatory pre-deposit for filing an appeal under GST can be paid by debiting the electronic credit ledger instead of the electronic cash ledger.
Sections Cited
Section 107(1), Section 49(3), Rule 85(4), Section 49(4), Section 2(82), Section 41(2), Section 59, Section 39, Rule 86, Section 107(6)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER 07.10.2021
Dr. S. Muralidhar, CJ. 01. 1. These five matters arise out of a common set of facts and are accordingly being disposed of by this common order.
In all these writ petitions 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 Services Tax Act, 2017 (OGST Act) and holding that the appeals filed are defective since the Petitioner herein had made payment of the pre-deposit being 10% of the disputed amount under th
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.