Vinod Auto Sales Vs Principal Chief Commissioner (Allahabad High Court)

Date: May 21, 2025

Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): Pankaj Bhatia
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Subject Matter

Pre-deposit for filing a GST appeal using an assessee’s Personal Ledger Account (PLA) is permitted

AppealPre-deposit for AppealElectronic Credit Ledger

Summary

The Allahabad High Court ruled in favor of Vinod Auto Sales, determining that it is permissible to make a pre-deposit for filing a GST appeal using an assessee’s Personal Ledger Account (PLA). The case arose after the appeal of Vinod Auto Sales was d…

FULL TEXT OF THE JUDGMENT/ORDER OF  ALLAHABAD  HIGH COURT 1. Heard Shri Santosh Kumar Yadav, learned counsel for the petitioner and Shri Anindya Shastri, learned counsel for the respondent nos.1 and 2. 2. Memo of Appearance filed by Shri Anindya Shastri on behalf of respondent nos.1 and 2 is taken on record. 3. The present writ petition has been filed by the petitioner challenging the or…

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