Manner of pre-deposit - To be made in cash or by debiting the ...

GST

October 12, 2021

Manner of pre-deposit - To be made in cash or by debiting the electronic credit ledger (ECRL)/ ITC - The Court is unable to find any error having been committed by the appellate authority in rejecting the Petitioner’s contention that the ECRL could be debited for the purposes of making the payment of pre-deposit. - Pre-deposit should be made in Cash - HC

View Source

← Previous Next →

Manner of pre-deposit - To be made in cash or by debiting the ...

GST

October 12, 2021

You may also like:

Manner of compliance of conditions of pre-deposit - Debit of amount from electronic credit ledger (ECRL) is sufficient or Debit from electronic cash ledger (ECL) is must?

Maintainability of appeal - making pre-deposit under Central Excise by debiting the Electronic Cash Ledger and Electronic Credit Ledger - it has to be held that...

Manner of making Pre-deposit before filing an Appeal - Utilization of Input Tax credit (ITC) available in the Electronic Credit Ledger (ECL) - The petitioner approached...

Refund of amount excessively debited from the Electronic Credit Ledger Account - Pre-deposit before filing of appeal - Since it is not in dispute that the petitioner has...

Validity of adjustment of pre-deposit with Cenvat Credit - Amount adjusted through debit of DRC-03 account maintained in the present GST regime - CENVAT Credit that was...

Refund of pre-deposit made under Section 35F by way of reversal in GST-ITC credit - Since the Commissioner (Appeals) has agreed that the appellant is eligible to avail...

Cancellation of Bail granted - Failure to deposit amount as a pre-condition of Bail - Adjustment of amount with input tax credit (ITC) instead of depositing in Cash -...

Deposits exempted from the provision of Section 51A of the Customs Act - Exemption from Payments through Electronic Cash Ledger and Electronic Duty Credit Ledger - Notification

Cash refund of pre deposit made by making debit in CENVAT Credit register - pre-deposit amount voluntarily paid cannot be allowed by way of cash refund and said refund...

Refund of amount deposited during investigation proceedings - voluntary deposit or not - Recovery of wrongful input tax credit - The Court found that in the instant...

Pre-deposit made by the appellants by way of debiting in Cenvat Credit Account is sufficient for the purposes of fulfilment of requirement of pre-deposit - AT

Refund claim - time limitation - validity of refund only to the service provider and not to the party being the service recipient - The appellants for the processing of...

Pre-deposit before filing of an appeal - Utilisation of credit available only in the Electronic Cash Ledger - Since in the present petitions, the amounts payable are...

Input tax credit - Seeking withdrawal of negative block of the electronic credit ledger of the Petitioners as visible from the extract of credit ledger - scope and...

Jurisdiction or authority to block any input tax credit - Reason to believe that input tax available in the electronic credit ledger has been fraudulently availed or is...

Quick Updates: