2022 (9) TMI 1265

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Full Text of the Document

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.... 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 been made from the cash ledger. Relia....