2023 (4) TMI 645

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....is matter is taken up through hybrid mode. 2. The short ground on which the Petitioner is seeking the setting aside of the order dated 7th April, 2022 passed by the Joint Commissioner of CT & GST is that the appellate authority rejected the appeal as the pre-deposit of 10% of admitted tax amount was debited through the Electronic Credit Ledger (ECL) instead of Electronic Cash Ledger. 3. It is se....