Case Law Details
Tulsi Ram And Company Vs Commissioner (Allahabad High Court)
High court held that payment of 10% mandatory pre-deposit for filing appeal u/s. 107(6) of CGST Act 2017 can be made by assessee from Electronic credit ledger and is is not mandatory that pre-deposit should have been made from the cash ledger.
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT
Heard Ms. Pooja Talwar, learned counsel for the petitioner and Sri R.S.Pandey, learned Standing Counsel for the State.
It is contended by learned counsel for the petitioner that mandatory pre-deposit of 10% was made by the Assessee Firm through electronic credit ledger but the Additional Commissioner, Grade-2 (Appeal)-I, Commercial Tax, Jhansi had rejected the appeal on the ground that the mandatory deposit should have been made from the cash ledger. Reliance has been placed upon the clarificatory circular, issued by Government of India, on 06.07.2022 wherein it has been 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.
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