Whether payment of pre-deposit can be made by way of Electronic Credit Ledger ?
Issue Favourable to Tax Payer ?:- yes
Held - . We also notice from Notification No. 53/2023 dated 02.11.2023 issued by the Ministry of Finance, Department of Revenue (Central Board of I.....
Issue Favourable to Tax Payer ?:- yes
Held - 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 Re.....
Issue Favourable to Tax Payer ?:- yes
Held - After hearing the counsel for the petitioner as well as learned Standing Counsel, this Court finds that pre-deposit has been made by the Fir.....
Issue Favourable to Tax Payer ?:- yes
Held - CBIT&C has itself clarified that any amount towards output tax payable, as a consequence of any proceeding instituted under the provisio.....
Issue Favourable to Tax Payer ?:- no
Held - The provisions of section 41 of CGST Act, credit lying in the electronic Credit Ledger can be utilised only for self-assessed output Tax.
Issue Favourable to Tax Payer ?:- no
Held - The Court does not find the above decision to be helpful to the Petitioner. It is not possible to accept the plea of the Petitioner that “.....
