TMI Blog2023 (4) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... xes and Customs, Department of Revenue, Ministry of Finance, Government of India - HELD THAT:- It is seen that by circular dated 6th July 2022 issued by the GST Policy Wing, Central Board of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, Government of India, it has been clarified that payment of pre-deposit can be made by using the ECL. The impugned order dated 7th Apr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he setting aside of the order dated 7th April, 2022 passed by the Joint Commissioner of CT GST is that the appellate authority rejected the appeal as the pre-deposit of 10% of admitted tax amount was debited through the Electronic Credit Ledger (ECL) instead of Electronic Cash Ledger. 3. It is seen that by circular dated 6th July 2022 issued by the GST Policy Wing, Central Board of Indirect T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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