Page 53 - GSTL_16th July 2020_Vol. 38_Part 3

2020 ] VISHNU AROMA POUCHING PVT. LTD. v. UNION OF INDIA 291
in cash and partly by paying tax through the legally availed Input Tax Credit
(ITC). The petitioner paid tax liability of Rs. 87,62,55,084/- and Rs. 26,88,56,662/-
from its account in the HDFC Bank, whereas tax liability of Rs. 14,12,35,762/-
came to be paid by utilizing ITC in the petitioner’s credit ledger. The petitioner
also paid Rs. 87,62,55,084/- vide Challan dated 19-9-2017, and a further sum of
Rs. 26,88,56,662/- also came to be paid on the same day, that is, 19-9-2017, but by
a separate Challan.
2.3 The procedure for payment of tax has been provided under Section
49 of CGST Act. By virtue of sub-section (1) of Section 49, one of the modes for
depositing money towards tax, interest, penalty, fee or any other amount is in-
ternet banking. Sub-section (7) of Section 49 of the CGST Act provides that all
liabilities of a taxable person under the Act shall be recorded and maintained in
an Electronic Liability Register in such a manner as may be prescribed. By virtue
of Rule 85(1) of CGST Rules, Form GST PMT-01 is prescribed for electronic liabil-
ity register. Such electronic liability register in this format is maintained for the
petitioner also on common portal.
2.4 For making payment by cash, an electronic cash ledger is required
to be maintained as provided under Rule 87(1) of the CGST Rules. Such electron-
ic cash ledger for each person is maintained on the common portal for crediting
the amount deposited and debiting the payment therefrom towards tax, interest,
etc. Such electronic cash ledger on the common portal in the Form as prescribed
under Rule 87(1) of the CGST Rules is maintained for the petitioner.
2.5 When any payment is made by an assessee by internet banking, a
number for the challan for making payment is generated, which is known as
Challan Portal Identification Number (CPIN). For two challans dated 19-9-2017,
through which the petitioner has paid a total sum of Rs. 114.51 crores (rounded
off), such CPINs have been generated on the common portal, and such numbers
appear on the challans with other details. CPIN for payment of taxes by the peti-
tioner are 17092400195007 and 17092400195744.
2.6 On successful credit of the amount to the concerned Government
account maintained in the authorised bank, a Challan Identification Number is
generated by the collecting bank, and the same is indicated in the challan as laid
down under sub-rule (6) of Rule 87 of the CGST Rules. In the petitioner’s case,
such CINs have been generated, and such Challan Identification Numbers have
been recorded on the challans also, which are HDFC 17092400195007 and HDFC
17092400195744.
2.7 On receipt of the Challan Identification Number from the collecting
bank, such amount is credited to the electronic cash ledger of the person on
whose behalf the deposit has been made, and the common portal is to make
available a receipt to this effect. Such provision is made under sub-rule (7) of
Rule 87 of the CGST Rules. In the petitioner’s case for payment of Rs. 114.51
crores (rounded off) made in cash through the electronic cash ledger via internet
banking, credit of such amount has also been given in the petitioner’s electronic
cash ledger.
2.8 Rule 88(1) of CGST Rules provides for generating a Unique Identifi-
cation Number at the common portal for each debit or credit to the electronic
cash or credit ledger. In the petitioner’s case, this Unique Identification Number
(UIN) has also been generated for each of the challans. On the challan, the UIN is
shown as ‘BRN’, that is, Bank Reference Number, the numbers being BRN
374991396 and BRN 374995316. All these numbers appear on the challans gener-
GST LAW TIMES  16th July 2020  53