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TMI BlogManner of compliance of conditions of pre-deposit - Debit of amount from electronic credit ledger (ECRL) is sufficient or Debit from electronic cash ledger (ECL) is must?X X X X Extracts X X X X X X X X Extracts X X X X ..... s and Services Tax (CGST) Act and the Bihar Goods and Services Tax (BGST) Act . Specifically, the petitioners had debited their electronic credit ledger (ECRL) to pay a pre-deposit of 10 percent of the remaining tax amount in dispute, as required for maintaining an appeal. However, the Appellate Authority rejected these appeals, asserting that the pre-deposit should have been paid using the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fees, or any other amounts payable under the acts. Statutory Provisions and Their Interpretation : The court noted that the submissions made by the petitioners, suggesting an artificial distinction between input tax and output tax, were unsustainable. It agreed with the Advocate General that these terms are mutually exclusive and operate in different fields, thus not suppor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ient cause is shown. Mandatory Nature of the Time Frame : The court underlined the mandatory nature of the time frame for filing appeals, stating that it could not enlarge the scope of Section 107 to condone delays not provided for in the Act. This interpretation was supported by the decision of the Supreme Court in the case of Bijay Kumar Singh vs. Amit Kumar Chamariya&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST appeals, particularly regarding the method of payment for pre-deposit and the strict compliance with appeal timelines. The ruling emphasizes the judiciary's role in interpreting tax laws while ensuring adherence to statutory guidelines, thereby upholding the integrity of the tax appeal process. Full Text : 2023 (12) TMI 419 - PATNA HIGH COURT - Reply By Sadanand Bulbule - The R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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