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

Friends Mobile Vs State of Bihar (Patna High Court)

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.

Facts:

M/s. Friends Mobile (“the Petitioner”) made a payment of ten percent from the Electronic Credit Ledger as required under the amnesty scheme introduced by the Revenue Department (“the Respondent”) for filing appeal. However, the Respondent Appellate Authority, vide order dated January 10, 2023 (“the Impugned Order”) rejected the appeal, asserting that the ten percent must be paid from the Electronic Cash Ledger.

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