Supreme Court Stays Order of Patna HC denying use of Electronic Credit Ledger for purposes of paying pre-deposit

The Supreme Court of India in the matter of M/S FLIPKART INTERNET PVT. LTD Vs. THE STATE OF BIHAR stayed Order of Patna Hgh Court denying use of Electronic Credit Ledger for purposes of paying pre-deposit.

Relevant Text of Order of Patna High Court:

77 In view of the consideration above, this court is of the opinion that the appeals filed by the instant petitioners under Section 107 of the CGST/BGST Act were not maintainable as the pre-deposit (10 percent) as per Section 107 (6)(b) of the Act, was not complied with by the petitioners.

78 The conclusion of the Appellate Authority that payment of pre-deposit (10 percent) can only be made through ECL, requires no interference by this court exercising jurisdiction under Article 226 of the Constitution of India.

79 Writ petitions are dismissed.

Download Order of Patna High Court

Order of Supreme Court:

Issue notice to the respondents.

Pending disposal of this matter, the observations in paragraphs ‘77 and 78’ of the impugned order shall remain stayed.

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