PRE DEPOSIT FOR APPEAL UNDER GST SHOULD BE PAID THROUGH CASH LEDGER ONLY: ORRISA HIGH COURT
The Additional Commissioner of Sales Tax (Appeal), Central Zone, Odisha (Opposite Party No.2) rejecting the appeal filed by the Petitioner under Section 107 (1) of the Odisha Goods and Services Tax Act, 2017 (OGST Act) and holding that the appeals filed are defective since the Petitioner herein had made payment of the pre-deposit being 10% of the disputed amount under the IGST, CGST and SGST by debiting its electronic credit ledger (ECRL) and did not pay it from the electronic cash ledger (ECL) and furnished the proof of payment of the mandatory pre-deposit and that this was in contravention of Section 49(3) of the OGST Act read with Rule 85 (4) of the OGST Rules, 2017.
READ ORDER
