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SGST High Court Cases

GST - Section 2(82), 49 and 107 of the CGST Act, 2017 – Appeal, Payment of pre-deposit – Mode of payment of 10% of the tax in dispute under clause (b) of Sub-section (6) of Section 107 of the CGST Act/MGST Act – utilisation of credit available in Electronic Credit Ledger – Whether the appellant, to comply with the requirements of Sub-section 6 of Section 107 of the CGST/MGST Act, 2017 of paying a sum equal to 10% of the amount of tax in dispute, can pay the amount utilising the credit available in the Electronic Credit Ledger – Revenue case that sub-section (4) of Section 49 restricts the usage of the amount available in the Electronic Credit Ledger only for payment of output tax and the amount available cannot be utilised for payment of tax under clause (b) of Sub-section (6) of Section 107 – Application of order of the High Court of Orissa in the case of M/s Jyoti Construction - HELD – clause (b) of Sub-section (6) of Section 107 provides that 10% of tax in dispute has to be paid as a pre-condition, that tax can be Integrated Tax or Central Tax or the State Tax or Union Territory Tax - The amount of ITC available in the Electronic Credit Ledger can be utilised towards payment of Integrated Tax or Central Tax or State Tax or Union Territory Tax - Petitioner having to pay 10% of the tax in dispute under clause (b) of sub-section (6) of Section 107, can certainly utilise the amount of ITC available in the Electronic Credit Ledger - any payment towards output tax, whether self-assessed in the return or payable as a consequence of any proceeding instituted under the CGST/MGST Act can be made by utilisation of the amount available in the Electronic Credit Ledger. Hence, a assessee can pay 10% of the disputed tax either using the amount available in the Electronic Cash Ledger or the amount available in the Electronic Credit Ledger - CBIT&C has itself clarified that any amount towards output tax payable, as a consequence of any proceeding instituted under the provisions of GST Laws, can be paid by utilisation of the amount available in the Electronic Credit Ledger of a registered person – in view of clarification issued by CBIC, it is not necessary to discuss the order of the High Court of Orissa in the case of M/s Jyoti Construction - the impugned Order-in-Appeal is quashed and set aside - The appeal is restored with the undertaking of petitioner that it shall debit the Electronic Credit Ledger towards this 10% payable under Section 107(6)(b), if not already debited – writ petition is allowed
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