Taxpayer Wins Right to Use Electronic Credit Ledger for Pre-Deposit in GST Appeal Under Section 107(6)

HC of Madras ordered numbering of the appeal filed by petitioner against a second respondent's order. The court permitted use of unutilized Electronic Credit Ledger amounts for pre-deposit under Section 107(6) of Tamil Nadu GST Act, 2017. The appeal will be heard on merits, with no costs awarded and related petitions closed.

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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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