Raiyan Traders Vs State of Bihar
Date: September 5, 2024
Subject Matter
Pre-deposit amount due for an appeal could be paid from the Electronic Credit Ledger
Summary
In the case of Raiyan Traders vs. State of Bihar , the Patna High Court deliberated on the procedural matter regarding payment requirements for filing an appeal under the GST Act. The core issue was whether 10% of the tax amount due for an appeal cou…
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 14.01.2023 rejected the appeal on the ground that the ten per…