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RAIYAN TRADERS vs. THE STATE OF BIHAR & OTHERS
(Patna High Court)

Hon'ble Judges:

K. VINOD CHANDRAN
PARTHA SARTHY

Pet. Counsel

Gautam Kumar Kejriwal

Alok Kumar Jha

Mukund Kumar

Res. Counsel

Vikash Kumar

Petitioner / Applicant	RAIYAN TRADERS
Respondent	THE STATE OF BIHAR & OTHERS
Court	Patna High Court
State	Bihar
Date	Aug 28, 2024
Order No.	Civil Writ Jurisdiction Case No. 12695 of 2024
Citation	2024(8) TAXREPLY 11654
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ORDER
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 per cent amount from the Electronic Credit Ledger. The Appellate Authority by order dated 14.01.2023 rejected the appeal on the ground that the ten per cent has to be paid from the Electronic Cash Ledger. In fact, the said position has been accepted after going into the various provisions of the Goods and Services Tax Act, 2017 (for brevity “GST Act”) by a Division Bench of this Court in M/s Flipkart Internet Pvt. Ltd. v. The State of Bihar & Ors.(CWJC No. 1848 of 2023 & anrlogous cases), decided on 19.09.2023. However, observations in Paragraphs 77 and 78 of the said judgment have been stayed on 04.12.2023 by the Hon’ble Supreme Court in Special Leave t....