Electronic Credit Ledger pre-deposit accepted as valid, and the appeal was remitted for decision on merits.

The appellate authority's rejection of the appeal solely because the mandatory pre-deposit was made through the Electronic Credit Ledger was unsustainable. A GST Policy Wing circular clarified that such pre-deposit may be made through the Electronic Credit Ledger, so the procedural objection no longer survived and the deposit had to be accepted. The matter was remitted to the appellate authority for fresh adjudication of the appeal on merits after hearing both sides.

---

---

Issues: Whether the appellate authority was justified in rejecting the appeal on the ground that the mandatory pre-deposit was made through the Electronic Credit Ledger instead of the Electronic Cash Ledger, and whether such deposit could be accepted.

Analysis: The impugned rejection was founded solely on the mode of payment of the pre-deposit. The circular issued by the GST Policy Wing clarified that pre-deposit can be made by using the Electronic Credit Ledger. In light of that clarification, the basis for rejecting the appeal no longer survived, and the pre-deposit already made through the Electronic Credit Ledger was directed to be accepted. The matter was therefore required to go back to the appellate authority for adjudication of the appeal on merits after hearing both sides.

Conclusion: The rejection of the appeal was unjustified, and the pre-deposit made through the Electronic Credit Ledger was held to be acceptable. The matter was remitted for fresh disposal of the appeal on merits.

Final Conclusion: The writ petition succeeded to the extent of setting aside the procedural rejection and securing reconsideration of the appeal before the appellate authority.

---