Kiran Motors Vs Addl. Commissioner of CT & GST
Date: August 9, 2023
Subject Matter
Pre-deposit for appeal can be made by debiting from the Electronic Credit Ledger
Summary
The ruling is about a case involving M/s. Kiran Motors, where the company filed a first appeal before the 1st Appellate Authority regarding the pre-deposit of 10% of admitted tax amount. The appeal was rejected because the pre-deposit was debited thr…
FULL TEXT OF THE JUDGMENT/ORDER OF ORISSA HIGH COURT 1. This matter is taken up through hybrid mode. 2. The short ground on which the Petitioner is seeking the setting aside of the order dated 3 1.03.2023 passed by the Addl. Commissioner of CT & GST is that the appellate authority rejected the appeal as the pre-deposit of 10% of admitted tax amount was debited through the Electronic Credit Led…