Friends Mobile Vs State of Bihar
Date: December 5, 2023
Subject Matter
Appeal filed with ten percent pre-deposit from the Electronic Credit Ledger is maintainable
Summary
The case involves M/s. Friends Mobile filing a Writ Petition against the Revenue Department's requirement to pay the entire pre-deposit amount for filing an appeal from the Electronic Cash Ledger under the Amnesty Scheme. The Hon’ble Patna…
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT The issue raised in the above writ petition is as to whether on filing an appeal the ten per cent of the due amounts are to be paid from the Electronic Cash Ledger or the Electronic Credit Ledger. 2. In the present case, the petitioner paid the ten per cent amount from the Electronic Credit Ledger. The Appellate Authority by order dated 10.01.202…