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 29th 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...