9911796707
TMI Blog2024 (8) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... er and not Electronic Cash Ledger as required under Section 107 of the GST Act - HELD THAT:- Perusal of the material on record would indicate that the petitioner had incorrectly deposited 10% in the Electronic Credit Ledger instead of the Electronic Cash Ledger as required in law as a result of which the Appellate Authority dismissed the appeal on the ground that the petitioner had not deposited 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n appeal dated 23.06.2023 vide Annexure - A passed by respondent No.1. 2. Heard Sri. Pradyumna Hejib, learned counsel for the petitioner and Sri. Hema Kumar K., learned HCGP for respondents. 3. A perusal of the material on record would indicate that aggrieved by the order in original dated 22.02.2023 passed by respondent No.2, the petitioner preferred an appeal before respondent No.1 Appellate Aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the file of the respondent No.1 with a direction to dispose of the appeal in accordance with law. 5. It is further submitted that till respondent No.1 disposes of the appeal, which would stand restored pursuant to the present order, respondents are to be directed not to take coercive/precipitative steps against the petitioner. 6. Per contra, learned HCGP for respondents submits that since the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it just and appropriate to set aside the impugned order and restore the appeal preferred by the petitioner to the file of the respondent No.1 - Appellate Authority for consideration on merits in accordance with law. It is further directed that till disposal of the appeal before the First Appellate Authority pursuant to this order, the respondents shall not take any coercive/precipitative action ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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