2022 (9) TMI 1265

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....arned counsel for the petitioner and Sri R.S. Pandey, learned Standing Counsel for the State. It is contended by learned counsel for the petitioner that mandatory pre-deposit of 10% was made by the Assessee Firm through electronic credit ledger but the Additional Commissioner, Grade-2 (Appeal)-I, Commercial Tax, Jhansi had rejected the appeal on the ground that the mandatory deposit should have....

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....ounsel, this Court finds that pre-deposit has been made by the Firm before the Appellate Authority, and the Appellate Authority shall not insist the Firm to make deposit through electronic cash ledger and shall proceed to decide the appeal on merits strictly in accordance with law. In the result, writ petition stands partly allowed. The order impugned dated 16.06.2022 passed by Additional Co....