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TMI Blog2021 (10) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 passed by 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. 3. Identical orders dated 28th April 2021 were passed by O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CRL. Considering this to be defective and liable for rejection of the appeal, a show cause notice (SCN) was issued on 25th January 2021 and 17th February, 2021. 8. The contentions of the Petitioner before the appellate authority, which are also the contentions before this Court, as articulated by Mr. Roy, learned counsel, is that under Section 49 (4) of the OGST Act, the amount available in the ECRL could be used for making "any payment towards output tax" under the OGST Act or the IGST Act "in such manner and subject to such conditions and within such time as may be prescribed". Under Rule 85 (4) of the OGST Rules, the amount deducted under Section 51, or collected under Section 52, or the amount payable on reverse charge basis, or; the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a return under Section 39 of the OGST Act and the Form GSTR-3B, the taxpayer is deemed to be self-assessed. In no other cases, can ITC be utilized to discharge any liability. He also refers to Rule 85 (3) of the OGST Rules which states that "subject to the provision of Section 49 payment of every liability by a registered person as per his return shall be made by debiting the electronic credit ledger maintained as per Rule 86". 11. The appellate authority has, in the impugned order, referred to the decision in Shukhdev Singh v. Bhagatram Sardar Singh AIR 1975 SC 1331, which mandates that "If Statute provides a thing to be done in a particular manner, then it has to be done only in that manner." Mr. Mishra, learned ASC in addition refers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt does not find the above decision to be helpful to the Petitioner. It is not possible to accept the plea of the Petitioner that "Output Tax", as defined under Section 2(82) of the OGST Act could be equated to the pre-deposit required to be made in terms of Section 107 (6) of the OGST Act. Further, as rightly pointed out by Mr. Mishra, learned ASC, the proviso to Section 41 (2) of the OGST Act limits the usage to which the ECRL could be utilised. It cannot be debited for making payment of pre-deposit at the time of filing of the appeal in terms of Section 107 (6) of the OGST Act. It is not therefore possible to accept the pleaa Section 107 (6) of the OGST Act is merely a "machinery provision". 15. The reliance by Mr. Roy, learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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