Home GST Supreme Court Stays Order of Patna HC denying use of Electronic Credit Ledger for purposes of paying pre-deposit

Supreme Court Stays Order of Patna HC denying use of Electronic Credit Ledger for purposes of paying pre-deposit

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Supreme Court Stays Order of Patna HC denying use of Electronic Credit Ledger for purposes of paying pre-deposit

Supreme Courtroom Stays Order of Patna HC denying use of Digital Credit score Ledger for functions of paying pre-deposit

The Supreme Courtroom of India within the matter of M/S FLIPKART INTERNET PVT. LTD Vs. THE STATE OF BIHAR stayed Order of Patna Hgh Courtroom denying use of Digital Credit score Ledger for functions of paying pre-deposit.

Related Textual content of Order of Patna Excessive Courtroom:

77 In view of the consideration above, this court docket is of the opinion that the appeals filed by the moment petitioners beneath Part 107 of the CGST/BGST Act weren’t maintainable because the pre-deposit (10 %) as per Part 107 (6)(b) of the Act, was not complied with by the petitioners.

78 The conclusion of the Appellate Authority that cost of pre-deposit (10 %) can solely be made by ECL, requires no interference by this court docket exercising jurisdiction beneath Article 226 of the Structure of India.

79 Writ petitions are dismissed.

Obtain Order of Patna Excessive Courtroom

Order of Supreme Courtroom:

Challenge discover to the respondents.

Pending disposal of this matter, the observations in paragraphs ‘77 and 78’ of the impugned order shall stay stayed.

For Official Judgment Obtain the PDF Given Under:

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