Is justice becoming expensive under GST?

  • Blog|News|GST & Customs|
  • < 1 minute
  • By Taxmann
  • |
  • Last Updated on 15 November, 2021

GST Electronic Cash Ledger GST Electronic Credit Ledger

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

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

Leave a Reply

Your email address will not be published. Required fields are marked *

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on Taxmann.com

Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied