Supreme Court Allows Revival of GST Appeals Despite Pre-deposit Dispute

Flipkart Internet Pvt. Ltd. Vs State of Bihar & Ors. (Supreme Court of India)

The Supreme Court of India, in Flipkart Internet Pvt. Ltd. vs State of Bihar & Ors., allowed the revival of Flipkart’s GST appeals, which had previously been rejected for non-payment of pre-deposit from the electronic cash ledger (ECL). The Court granted interim relief, permitting the petitioners to file applications before the appellate authority to restore their appeals in light of the Patna High Court decision in Raiyan Traders vs State of Bihar (2024) 24 Centax 71.

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