Flipkart Internet Pvt. Ltd. Vs State of Bihar
Date: September 18, 2023
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
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…