Is justice becoming expensive under GST?

Jigar Doshi & Yash Goenka – [2021] 132 taxmann.com 98 (Article)

The Orissa High Court has recently in the case of Jyoti Construction v. Deputy Commissioner of CT & GST [2021] 131 taxmann.com 104 (Orissa) held that pre-deposits which are usually mandatory while filing an appeal cannot be paid through Electronic Credit Ledger (ECLR) and should only be made through Electronic Cash Ledger (ECL). This ruling has stirred some heated debates and deliberations in the GST arena. The taxpayers are dumbfounded with the decision and are anxious about its long terms impact. In this article, the authors have discussed the decision of Orissa High Court and also analysed the meaning of output tax and impact of this judgment.

Click Here to Read The Full Article