2022 (9) TMI 1265

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..... rt finds that pre-deposit has been made by the Firm before the Appellate Authority, and the Appellate Authority shall not insist the Firm to make deposit through electronic cash ledger and shall proceed to decide the appeal on merits strictly in accordance with law. The writ petition stands partly allowed. - WRIT TAX No. - 1237 of 2022 - - - Dated:- 23-9-2022 - HON'BLE ROHIT RANJAN AGAR .....

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..... ding instituted under the provisions of GST Laws, can be made by utilization of the amount available in the electronic credit ledger of a registered person. The First Appellate Authority, solely on the ground that the compliance has not been made by depositing through electronic cash ledger, had rejected the appeal without deciding the issue on merit. Subsequently, on 25.6.2022, the petitioner .....

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