Flipkart Internet Pvt. Ltd. Vs State of Bihar

Date: September 18, 2023

Court: High Court
Bench: Patna
Type: Writ Petition
Judge(s)/Member(s): Madhuresh Prasad, Chakradhari Sharan Singh
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Subject Matter

Pre-deposit for appeal u/s 107(6)(b) of the CGST Act could only be done by utilizing amounts in the Cash Ledger

AppealPre-deposit for Appeal

Summary

The given case law involves a dispute over whether pre-deposit of a sum equal to 10 percent of the remaining amount of tax in dispute for maintaining appeal can be made through Electronic Credit Ledger (ECRL). The court found that the pre-deposit for…

FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT 1 These writ petitions have been considered together, as they involve common questions of law and identical issues and are accordingly being disposed of by the present common judgement and order. 2 The three writ petitioners, while availing the remedy of appeal under Section 107 of the Central Goods and Services Tax (CGST) Act/Bihar Goods and Ser…

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