Appellate Authority dismisses appeal due to payment of pre-deposit in Electronic Credit Ledger rather than Electronic Cash Ledger. 

 

In this petition, petitioner seeks quashing of the impugned order in appeal dated 23.06.2023  passed by respondent.

The  petitioner had incorrectly deposited 10% in the Electronic Credit Ledger instead of the Electronic Cash Ledger as required  under Section 107 of the CGST Act  as a result of which the Appellate Authority dismissed the appeal on the ground that the petitioner had not deposited 10% in the Electronic Credit Ledger.

However, having regard to the subsequent event that has transpired wherein the said amount of 10% has been recovered by the respondent from the petitioner, the impugned order is set aside and the appeal preferred by the petitioner is restored to the file of 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 department shall not take any coercive action against the petitioner. In addition, the respondents are directed to unblock and lift the seizure of the Bank Current Account of the petitioner.

 

The copy of the order is as under:

Appellate Authority dismisses appeal

From,
Krishnakant Jakhotia
Mobile No :-9422507911
Email Id :- taxtalknew@gmail.com