Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights October 2022 Year 2022 This

Pre-deposit before filing of an appeal - Utilisation of credit ...

GST

October 1, 2022

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 towards output tax, it is held that Petitioners may utilise the amount available in the Electronic Credit Ledger to pay the 10% of Tax in dispute as prescribed under Sub-section (6) of Section 107 of MGST Act. - HC

View Source

 


 

You may also like:

  1. 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...

  2. 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...

  3. 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?

  4. 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...

  5. 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...

  6. 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...

  7. 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

  8. Requirement of deposit - Can be paid through Input Tax Credit (ITC) or in cash only - In the said Notification issued by the Central Government on the recommendation of...

  9. 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...

  10. 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 -...

  11. 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...

  12. Interest for belated remittance of Goods and Service Tax (GST) - delayed filing of return / GSTR 3B - petitioner / assessee had sufficient ITC credit in both the...

  13. Interest Liability on Electronic Credit Ledger Payments - Seeking levy of interest only on that part of the tax which is paid in cash - The High court concluded that the...

  14. Blocking the Input Tax Credit (ITC) of the petitioner in the electronic cash ledger without any reasons - In the given factual matrix of the case, this Court is inclined...

  15. 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...

 

Quick Updates:Latest Updates