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:

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