2025 (4) TMI 560

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....hatia, J. For the Petitioner : Veer Bahadur Lal Srivasta, Alok Kumar Mishra For the Respondent : Dipak Seth ORDER HON'BLE PANKAJ BHATIA, J. 1. Heard Sri R. Krishnan assisted by Sri Veer Bahadur Lal Srivastav and Shri Vinay Singh the counsel for the petitioner and Sri Dipak Seth, the counsel for the respondents. 2. The present petition has been filed challenging an order dated....

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....electronic credit ledger would not fall within the deposit as prescribed under section 107 of the GST Act, the Commissioner (Appeals) ought to have confronted the petitioner with the said before passing the order on merit dismissing the appeal. 5. In view of the agreement, in between the parties as noticed above, the order dated 28.10.2024 is quashed. The matter is remanded to the Commissioner ....