2024 (10) TMI 957

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..... e Electronic Cash Ledger or the Electronic Credit Ledger? - HELD THAT:- It is noticed that from N/N. 53/2023 dated 02.11.2023 issued by the Ministry of Finance, Department of Revenue (Central Board of Indirect Taxes and Customs), which permitted filing of delayed appeals even beyond the period provided under Section 107 of the GST Act, that the stipulation was of paying an amount of 12.5 per cent .....

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..... vocate Mr. Aditya Raman, Advocate. For the Respondent/s : Mr. Vikash Kumar, Standing Counsel (11). ORAL JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) The issue raised in the above writ petition is as to whether on filing an appeal the ten per cent of the due amounts are to be paid from the Electronic Cash Ledger or the Electronic Credit Ledger. 2. In the present case, the petitioner paid the ten pe .....

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..... f Revenue (Central Board of Indirect Taxes and Customs), which permitted filing of delayed appeals even beyond the period provided under Section 107 of the GST Act, that the stipulation was of paying an amount of 12.5 per cent of the amounts pending and due to be paid to the Department as against the 10 per cent prescribed by the statute. In the said Notification issued by the Central Government o .....

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