Order date – 6 April 2023

Parties – Ranjan Naik Vs Joint Commissioner of CT & GST

Facts –

• The Petitioner, RANJAN NAIK, is seeking to set aside the order dated 7th April, 2022 passed by the Joint Commissioner of CT & GST.
• The appeal was rejected because the pre-deposit of 10% of admitted tax amount was made through Electronic Credit Ledger (ECL) instead of Electronic Cash Ledger.

Issue –

• Whether the pre-deposit made using ECL acceptable?

Order –

• The Court observed 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 view of the same, the impugned order is set aside.