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

Last updated: 18 December 2023
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
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