TMI Blog2022 (11) TMI 797X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner (Appeals). The learned Commissioner (Appeals) also entertained the appeal on payment of 7.5% though the same was reversed in the GST-ITC account. This clearly shows that the Commissioner (Appeals) has accepted the 7.5% reversal in GST-ITC as per-deposit in terms of Section 35F. The Commissioner (Appeals) has upheld the order-in-original and rejected the appeal which is contrary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri P.D. Rachchh (Advocate) for the Appellant Shri Rajesh K. Agarwal, (Superintendent) Authorised Representative for the Respondent ORDER RAMESH NAIR The issue in the present case is that whether the appellant is entitled for refund of pre-deposit made under Section 35F by way of reversal in GST-ITC credit. 2. Shri Saurabh Rachchh, learned Advocate with Shri P.D. Rachchh Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed the credit of this pre-deposit amount in their electronic credit ledger, therefore, the appellant should not have any grievance. He also placed reliance on the decision of the Division Bench of Allahabad Tribunal, order dated 23.08.2022, whereby it was held that pre-deposit cannot be made by way of debit in ITC. 4. I have carefully considered the submission made by both the sides and peru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 3,94,041- in their Electronic Credit Ledger. ..However, payment of pre-deposit by the Appellant is not under dispute. The appellant is, therefore, eligible to avail credit of Rs. 3,19,690/- in their Electronic Credit Ledger. 6. Despite the above clear finding, the Commissioner (Appeals) has upheld the order-in-original and rejected the appeal which is contrary to his findi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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