Case Law Details
Case Name : Ranjan Naik Vs Joint Commissioner of CT & GST (Orissa High Court)
Related Assessment Year :
Courts :
All High Courts Orissa High Court
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Ranjan Naik Vs Joint Commissioner of CT & GST (Orissa High Court)
1) As per CBIC GST Policy wing Circular no 172/04/2022-GST dated 6th July 2022– as per serial no 6 Accordingly, it is clarified that any payment towards output tax, whether self-assessed in the return or payable as a consequence of any proceeding instituted under the provisions of GST Laws, can be made by utilization of the amount available in the electronic credit ledger of a registered person
2) On the basis of the above mention GST circular Orissa High Court in the Ranjan Naik Vs Joint Commissioner of CT & GST, ...
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Author Bio
Sir, how to claim my refund that is deducted from my ITC ledger against outstanding demand and after that judgement was passed in our favour.
Sir we can claim the pre-deposit amount which has been paid while filing appeal
yes for pre deposit in gst file refund