Case Law Details
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.
Introduction
The landscape of indirect taxation in India, especially under the Goods and Services Tax (GST) regime, is marked by complex legal nuances and frequent judicial interpretations. One such critical aspect pertains to the pre-deposit for maintaining an appeal under Section 107(6)(b) of the CGST/BGST Act. The recent case of Flipkart Internet Pvt. Ltd. vs State of Bihar, adjudicated by the Patna High Court, has brought to light a crucial debate surrounding the utilization of amounts from the Electronic Credit Ledger (ECRL) and the Electronic Cash Ledger (ECL) for satisfying the pre-deposit requirement.
Background of the Case
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