Case Law Details
Case Name : Ranjan Naik Vs Joint Commissioner of CT & GST (Orissa High Court)
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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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3 Comments
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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