Remand for fresh adjudication subject to a 10% deposit and filing a reply; ledger debits allowed during attachment.
Case-Laws
GST
The High Court found the impugned order was passed by the State Tax Officer rather than the Commissioner and remitted the matter for fresh adjudication on merits; remand is conditional on the petitioner depositing 10% of the disputed tax (confirmed in the impugned order) in cash or from the Electronic Cash Ledger within 30 days and filing a substantive reply
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