https://www.taxtmi.com/caselaws?id=373868 Statutory pre-deposit for a GST appeal may be satisfied through the electronic credit ledger where the governing circulars permit utilisation of credit for arrears and pre-deposit, and the payment is properly reflected in the return. On that basis, a Registry objection to taking the appeal on record was untenable. The practical effect is that a pre-deposit made through CGST credit, supported by the return disclosure, can be accepted for admission of the appeal. en-us Thu, 13 Dec 2018 00:00:00 +0530 Sat, 06 Apr 2019 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373868 Statutory pre-deposit for a GST appeal may be satisfied through the electronic credit ledger where the governing circulars permit utilisation of credit for arrears and pre-deposit, and the payment is properly reflected in the return. On that basis, a Registry objection to taking the appeal on record was untenable. The practical effect is that a pre-deposit made through CGST credit, supported by the return disclosure, can be accepted for admission of the appeal. Case-Laws Service Tax Thu, 13 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373868