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of <h1>Tax Dispute Resolution: Electronic Cash Ledger Payment Challenge Succeeds, Appeal Pathway Opened for Further Judicial Review</h1> <h3>M/s Raiyan Traders Versus The State of Bihar, The Additional Commissioner of State Taxes (Appeals), Patna, The Assistant Commissioner of State Taxes, Patna.</h3> M/s Raiyan Traders Versus The State of Bihar, The Additional Commissioner of State Taxes (Appeals), Patna, The Assistant Commissioner of State Taxes, ... The High Court of Patna addressed the issue of whether 10% of due amounts in an appeal should be paid from the Electronic Cash Ledger or Electronic Credit Ledger. The court set aside the order requiring payment from the Electronic Cash Ledger, citing a previous Division Bench judgment that has been stayed by the Supreme Court. The court directed the appeal to be considered on merits, noting that the 10% payment from the Electronic Credit Ledger made the appeal maintainable. The writ petition was allowed with these directions.
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