Case Law Details
Case Name : Jyoti Construction Vs Deputy Commissioner of CT & GST (Orissa High Court)
Appeal Number : W.P.(C) Nos.23508, 23511, 23513, 23514 and 23521 of 2021
Date of Judgement/Order : 07/10/2021
Related Assessment Year :
Courts :
All High Courts Orissa High Court
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Jyoti Construction Vs Deputy Commissioner of CT & GST (Orissa High Court)
1. As far as the above contention is concerned, the Court is of the view that the prayer of the Petitioner that the debiting of the ECRL made by it should be reversed is a separate cause of action for which the Petitioner should independently seek appropriate remedies in accordance with law. The making of the pre-deposit by the Petitioner is not contingent upon the above reversal of the debit entry in the ECRL.
2. Pre deposit for appeal under the GST should be paid through cash ledger only.
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT
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HOW TO SEARCH DEBIT ENTRY ON GST PORTAL FOR REFUND AS PER APPEAL