https://www.taxtmi.com/caselaws?id=413472 The statutory pre-deposit for a GST appeal under Section 107(6) of the Odisha Goods and Services Tax Act, 2017 could not be discharged by debiting the electronic credit ledger, because the GST scheme distinguishes utilisation of input tax credit from payment through the electronic cash ledger and does not permit credit ledger use for appeal pre-deposit. The appellate authority was therefore correct in treating the appeal as defective for non-compliance. The request to reverse the credit-ledger debit and then pay through the cash ledger was a separate cause of action and had to be pursued independently; no relief was granted on that aspect in the writ petitions. en-us Thu, 07 Oct 2021 00:00:00 +0530 Thu, 27 Mar 2025 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413472 The statutory pre-deposit for a GST appeal under Section 107(6) of the Odisha Goods and Services Tax Act, 2017 could not be discharged by debiting the electronic credit ledger, because the GST scheme distinguishes utilisation of input tax credit from payment through the electronic cash ledger and does not permit credit ledger use for appeal pre-deposit. The appellate authority was therefore correct in treating the appeal as defective for non-compliance. The request to reverse the credit-ledger debit and then pay through the cash ledger was a separate cause of action and had to be pursued independently; no relief was granted on that aspect in the writ petitions. Case-Laws GST Thu, 07 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413472