Pre-Deposit for Appeal under Section 107(6)(b) of CGST/BGST Act: ECRL vs ECL

By CA Sandeep Kanoi Goods and Services Tax Judiciary January 1, 2024

Case Name: Flipkart Internet Pvt. Ltd. Vs State of Bihar (Patna High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Patna High Court

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Flipkart Internet Pvt. Ltd. Vs State of Bihar (Patna High Court) In the case of Flipkart Internet Pvt. Ltd. vs. State of Bihar, the Patna High Court ruled that pre-deposit for maintaining an appeal under Section 107(6)(b) of the CGST/SGST Act is permissible solely by utilizing amounts from the Electronic Cash Ledger and not the Electronic Credit Ledger. Read SC Judgment: Supreme Court Allows Revival of GST Appeals Despite Pre-deposit Dispute Introduction The landscape of indirect taxation in India, especially under the Goods and Services Tax (GST) regime, is marked by complex legal nuances an...

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