Personal ledger account deposit accepted as valid pre-deposit for GST appeal maintainability under Section 107(6)(b).

An amount deposited through a personal ledger account was treated as valid pre-deposit for maintainability of an appeal under Section 107(6)(b) of the Central Goods and Services Tax Act, 2017. The cited precedent accepted such a deposit as sufficient compliance, and the respondents did not dispute that position. Accordingly, dismissal of the appeal for alleged non-compliance with the pre-deposit requirement could not be sustained, and the petitioner succeeded.

---

---

Issues: Whether the amount deposited through the personal ledger account could be treated as valid pre-deposit under Section 107(6)(b) of the Central Goods and Services Tax Act, 2017 for maintainability of the appeal.

Analysis: The validity of pre-deposit through the personal ledger account was considered in light of the cited precedent, which accepted such deposit as sufficient compliance. The respondents did not dispute that legal position. On that basis, the dismissal of the appeal for alleged non-compliance with the pre-deposit requirement could not be sustained.

Conclusion: The pre-deposit made through the personal ledger account was treated as valid for the purpose of Section 107(6)(b) of the Central Goods and Services Tax Act, 2017, and the petitioner succeeded.

---