Tulsi Ram And Company Vs Commissioner, State Tax
Date: September 23, 2022
Subject Matter
10% mandatory pre-deposit for filing GST appeal can be made from from credit ledger
Summary
The First Appellate Authority, solely on the ground that the compliance has not been made by depositing through electronic cash ledger, had rejected the appeal without deciding the issue on merit. Subsequently, on 25.6.2022, the petitioner Firm had m…
Heard Ms. Pooja Talwar, learned counsel for the petitioner and Sri R.S.Pandey, learned Standing Counsel for the State. It is contended by learned counsel for the petitioner that mandatory pre-deposit of 10% was made by the Assessee Firm through electronic credit ledger but the Additional Commissioner, Grade-2 (Appeal)-I, Commercial Tax, Jhansi had rejected the appeal on the ground that the mandato…