| 13352100 | Section 49(3), Section 107 Appeal to Appellate Authority Payment of pre-deposit made by utilising Electronic Credit Ledger Allowability -- A demand was raised by Deputy Commissioner of CT & GST. The assessee filed appeal in Form-GST APL-01 before the appellate authority. The assessee made payment of pre-deposit by debiting Electronic Credit Ledger. The Appellate Authority rejected the appeal by holding that the assessee was required to make payment equivalent to 10% of the disputed amount of tax by debiting its Electronic Cash Ledger as provided under section 49(3) read with rule 85(4) of the OGST Rules. The assessee contended that......
2021 TaxPub(GST) 1455 (Ori-HC) Jyoti Construction v. Dy. CCT & GST In favour of Revenue, Ori-HC, 07-Oct-2021
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| 13262500 | 2021 TaxPub(GST) 1315 (All-HC) Ratek Pheon Friction Technologies Pvt. Ltd. v. Pr. Commr. & Ors. All-HC, 15-Sep-2021
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| 13277400 | 2021 TaxPub(GST) 1345 (Del-HC) Rehan Enterprises v. UOI & Ors. Del-HC, 14-Sep-2021
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| 13279300 | 2021 TaxPub(GST) 1364 (All-HC) Shree Nathji Ornament v. State of U.P. & Ors. Petition Disposed off, All-HC, 14-Sep-2021
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