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The HC quashed the impugned appellate order and allowed the petition by way of remand, holding that the pre-deposit made through the electronic credit ledger constitutes a valid deposit for preferring an appeal under Section 107 of the GST Act. The court rejected the denial of opportunity to rectify any alleged defect in the deposit and directed the appellate authority to decide the appeal afresh in accordance with law, treating the amount paid via the electronic credit ledger as compliant with the pre-deposit requirement. Parties are anonymized as Appellant and Respondent; the matter is remitted for fresh adjudication consistent with this direction.
The HC quashed the impugned appellate order and allowed the petition by way of remand, holding that the pre-deposit made through the electronic credit ledger constitutes a valid deposit for preferring an appeal under Section 107 of the GST Act. The court rejected the denial of opportunity to rectify any alleged defect in the deposit and directed the appellate authority to decide the appeal afresh in accordance with law, treating the amount paid via the electronic credit ledger as compliant with the pre-deposit requirement. Parties are anonymized as Appellant and Respondent; the matter is remitted for fresh adjudication consistent with this direction.
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