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13352100Section 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

13337100 2021 TaxPub(GST) 1417 (AAR-Maha) Green Rubber Crumb (P) Ltd., In re AAR-Maha, 22-Sep-2021

13248000 2021 TaxPub(GST) 1295 (Del-HC) Federation of Indian Chambers of Commerce & Industry v. UOI & Ors. Del-HC, 15-Sep-2021

13262500 2021 TaxPub(GST) 1315 (All-HC) Ratek Pheon Friction Technologies Pvt. Ltd. v. Pr. Commr. & Ors. All-HC, 15-Sep-2021

13279200 2021 TaxPub(GST) 1363 (Del-HC) Swastik Plastics v. Commr. of DGST Del-HC, 15-Sep-2021

13247900 2021 TaxPub(GST) 1294 (Bom-HC) Excellency Services v. UOI Petition Disposed off, Bom-HC, 14-Sep-2021

13249600 2021 TaxPub(GST) 1307 (Raj-HC) Maruti Castings v. UOI Raj-HC, 14-Sep-2021

13277400 2021 TaxPub(GST) 1345 (Del-HC) Rehan Enterprises v. UOI & Ors. Del-HC, 14-Sep-2021

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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