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of <h1>Taxpayer Wins Right to Use Electronic Credit Ledger for Pre-Deposit in GST Appeal Under Section 107(6)</h1> <h3>M/s. Larsen And Toubro Limited, Chennai Regional Office, Represented by its Manager (Indirect Taxes) K. Pattabiraman Versus The Joint Commissioner (ST), The Deputy Commissioner (ST)</h3> M/s. Larsen And Toubro Limited, Chennai Regional Office, Represented by its Manager (Indirect Taxes) K. Pattabiraman Versus The Joint Commissioner (ST), ... The High Court of Madras directed the first respondent to number the appeal filed by the petitioner against an order passed by the second respondent. The petitioner can use unutilized amounts in their Electronic Credit Ledger for pre-deposit under Section 107(6) of the Tamil Nadu Goods and Services Tax Act, 2017. The appeal will be disposed of on its merits and in accordance with the law. No costs were awarded, and the related Writ Miscellaneous Petitions are closed.
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