HC directed Appellate Authority to consider appeal even if pre-deposit was made from credit ledger
The Hon’ble Patna High Court in the case of FRIENDS MOBILE V/s STATE OF BIHAR, decided on 6-12-2023
Issue
✔️ Is it necessary to make payment of Pre-deposit from cash ledger for filing of GST Appeal?
The Hon’ble High Court’s judgment
✔️ Appellate Authority rejected appeal on ground that ten per cent pre-deposit amount was not paid from Electronic Cash Ledger – From Notification No. 53/2023, dated 2-11-2023 it is clear that even GST Council has understood ten per cent to be enabled for payment through Electronic Credit Ledger
✔️ However, on similar issue arising from order of Division Bench of this Court in Flipkart Internet (P.) Ltd. v. State of Bihar [2023], Supreme Court had stayed said judgment. However, the pending decision of the Supreme Court, appeal should be considered on merits.
✔️ There would be no insistence for payment of 10 per cent due and payable under section 107 from Electronic Cash Ledger as already ten per cent of amount remaining due and payable was remitted from Electronic Credit Ledger
Section 107 of Central Goods and Services Tax Act, 2017
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