Pre-deposit made through E-credit ledger is valid under GST: Orissa HC

Kiran Motors Vs Addl. Commissioner of CT & GST (Orissa High Court) In the case of M/s. Kiran Motors v. Addl. Commissioner of CT & GST [W.P (C) No.22817 of 2023, dated August 10, 2023], the Hon’ble Orissa High Court overturned the order rejecting the appeal by the 1st Appellate Authority. The Court concluded that a pre-deposit for GST can be accomplished using the Electronic Credit Ledger (ECL). Facts: M/s. Kiran Motors (“the Petitioner”) field first appeal before the 1st Appellate Authority who vide order dated March 31, 2023 (“Impugned Order”) rejected the appeal as the pre...