Oasis Realty Vs UOI
Date: September 16, 2022
Court: High Court
Bench: Bombay
Type: Writ Petition
Judge(s)/Member(s): SHRIRAM & DOCTOR
Subject Matter
Pre-deposit for appeal can be made through Electronic Credit Ledger
Summary
Sub-section (4) of Section 49 provides the amount available in the Electronic Credit Ledger may be used for making any payment towards output tax under the MGST Act or IGST Act subject to certain restrictions or conditions that may be prescribed. Sub…
1. Issue in this Petition is: Whether, an Appellant, to comply with the requirements of Sub-section 6 of Section 107 of the Maharashtra Goods and Services Tax Act, 2017 (MGST Act) of paying a sum equal to 10% of the amount of Tax in dispute arising out of the impugned order, can pay the amount utilising the credit available in the Electronic Credit Ledger? 2. It is Petitioner’s case that it…