Patna HC Allows Appeal on GST Payment from Electronic Credit Ledger

Raiyan Traders Vs State of Bihar (Patna High Court) In Raiyan Traders Vs State of Bihar, the Patna High Court addressed the issue of whether 10% of the tax amount required for filing an appeal under the GST Act can be paid from the Electronic Credit Ledger instead of the Electronic Cash Ledger. The petitioner had paid the amount from the Credit Ledger, but the Appellate Authority rejected the appeal, citing the need to use the Cash Ledger. The Court referenced a Division Bench ruling in Flipkart Internet Pvt. Ltd. v. State of Bihar, which supported the Appellate Authority’s stance. However, ...