https://www.taxtmi.com/caselaws?id=424574 The HC quashed an appellate order that had dismissed a GST appeal for non-payment of pre-deposit. Despite the petitioner's electronic credit ledger being blocked (with approximately Rs.1.83 Crore with the State), the Court held that this did not satisfy the Section 107(6) CGST Act requirement for pre-deposit. The Court set aside the dismissal order and directed the petitioner to deposit Rs. 18,35,721.81 or 10% of total tax dues (whichever was higher) within two weeks, after which the appeal would be reinstated for hearing on merits before the Joint Commissioner of State Tax (Appeal). en-us Wed, 29 Jun 2022 00:00:00 +0530 Fri, 04 Apr 2025 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424574 The HC quashed an appellate order that had dismissed a GST appeal for non-payment of pre-deposit. Despite the petitioner's electronic credit ledger being blocked (with approximately Rs.1.83 Crore with the State), the Court held that this did not satisfy the Section 107(6) CGST Act requirement for pre-deposit. The Court set aside the dismissal order and directed the petitioner to deposit Rs. 18,35,721.81 or 10% of total tax dues (whichever was higher) within two weeks, after which the appeal would be reinstated for hearing on merits before the Joint Commissioner of State Tax (Appeal). Case-Laws GST Wed, 29 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424574