2023 (8) TMI 1351

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....Dash, ASC for CT & GST ORDER This matter is taken up through hybrid mode. 2. The short ground on which the Petitioner is seeking the setting aside of the order dated 31.03.2023 passed by the Addl. 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 Electron....