GST Officer must accept payment of tax by using electronic credit ledger: HC

Ajay Kishore Routray Vs Additional CT & GST (Orissa High Court)

1. During the pendency of the present petition, the CT and GST Officer, Jajpur Circle has passed an order on 29^th March, 2022 for the tax period i.e. July 2017 to March, 2018 not acknowledging the payment made by the Petitioner using the electronic credit ledger (ECL).

2. In view of the 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 was incumbent on the CT and GST Officer to accept the payment of tax by using the ECL.

3. On that short ground, the order dated 29^th March, 2022 is set aside and the matter is remanded to the CT and GST Officer, Jajpur Circle, Jajpur for a fresh order to be passed after taking into account the aforementioned circular issued by the GST Policy Wing. It will be open to the Petitioner to point out to the CT and GST Officer that the Petitioner has already paid in excess of the demanded tax.

4. The I.A. is accordingly disposed of.

W. P.(C) No.31727 of 2021

5. In view of the above order, the writ petition does not survive and it is also disposed of.