https://www.taxtmi.com/caselaws?id=428484 The statutory 10% pre-deposit required to file an appeal under section 107(6)(b) of the Maharashtra GST Act may be discharged from the electronic credit ledger, not only the electronic cash ledger. The scheme distinguishes payment of admitted liability in full from payment of the disputed tax precondition, and permits credit ledger utilisation for payment towards output tax. Because output tax excludes reverse charge tax, the credit ledger can be used for GST liabilities falling within that definition unless the statute expressly bars such use. A departmental circular supporting credit-ledger discharge of output-tax liabilities under GST proceedings was also relied on. en-us Fri, 16 Sep 2022 00:00:00 +0530 Mon, 01 Sep 2025 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428484 The statutory 10% pre-deposit required to file an appeal under section 107(6)(b) of the Maharashtra GST Act may be discharged from the electronic credit ledger, not only the electronic cash ledger. The scheme distinguishes payment of admitted liability in full from payment of the disputed tax precondition, and permits credit ledger utilisation for payment towards output tax. Because output tax excludes reverse charge tax, the credit ledger can be used for GST liabilities falling within that definition unless the statute expressly bars such use. A departmental circular supporting credit-ledger discharge of output-tax liabilities under GST proceedings was also relied on. Case-Laws GST Fri, 16 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428484