Electronic Credit Ledger cannot be debited when appeal Already been Filed

S. D. Enterprises Vs Assistant Commissioner (Calcutta High Court)

Petitioner submits that since the petitioner has approached the appellate authority under the statute and has complied with the provisions regarding deposit of a portion of the disputed amount of tax, the respondent authorities could not have debited the aforesaid amount from the electronic credit ledger account of the petitioner. He further draws attention of the Court to the provisions laid down in sub-Section (7) of Section 107 of the CGST Act and submits that upon payment of the amoun

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