Entire amount of pre-deposit not to be paid from Electronic Cash Ledger for filing appeal under Amnesty Scheme


Quick Summary
The Patna High Court has ruled that taxpayers are not required to pay the entire pre-deposit amount for filing an appeal under the Amnesty Scheme from their Electronic Cash Ledger. The court found that the Revenue Department's insistence on this was incorrect, especially when a portion had already been paid from the Electronic Credit Ledger. The appeal was deemed maintainable, and the matter will now be decided on its merits.

Court :
Patna High Court

Brief :
The Hon'ble Patna High Court in M/s. Friends Mobile v. State of Bihar and Others [CWJC No. 6457 of 2023 dated December 6, 2023] allowed the Writ Petition and held that Revenue Department cannot direct the Appellant to pay the entire amount of pre-deposit for filing appeal from Electronic Cash Ledger under the Amnesty Scheme.

Citation :
CWJC No. 6457 of 2023 dated December 6, 2023

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Bimal Jain
Published in GST
Views : 145

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