M/S. Sri Sadurmugan Traders vs. The Deputy Commissioner (St)

Held

The Court noted that the learned counsel for the petitioner submitted that the prayer sought for in the writ petition had become infructuous and made an endorsement to that effect. Consequently, the Court recorded this submission and dismissed the writ petition as infructuous. No costs were awarded. The connected miscellaneous petition was also closed. The specific issue regarding the validity of pre-deposit payment from the Electronic Credit Ledger under Section 107(6) of the CGST Act, 2017, and the validity of the impugned notice were not adjudicated upon by the Court due to the infructuousness of the petition.

Facts

The petitioner, M/s. Sri Sadurmugan Traders, filed a writ petition challenging a notice dated 29.05.2023 issued by the Deputy Commissioner (ST), GST (Appeals), the first respondent. The petitioner sought to quash this notice and direct the first respondent to accept the pre-deposit payment made through debit from the Electronic Credit Ledger for the purposes of Section 107(6) of the CGST Act, 2017, and to hear their appeal on merits. The second respondent is the State Tax Officer, Inspection Cell – I. The petition was filed under Article 226 of the Constitution of India.

Key Issues

1. Whether the pre-deposit payment made through debit from the Electronic Credit Ledger is a valid mode of payment for the purposes of Section 107(6) of the CGST Act, 2017, as argued by the petitioner. 2. Whether the impugned notice dated 29.05.2023 issued by the first respondent is liable to be quashed. The petitioner contended that the pre-deposit made via the Electronic Credit Ledger should be accepted. The respondents' arguments are not recorded in the judgment as the matter was disposed of on the petitioner's submission.