https://www.taxtmi.com/caselaws?id=436619 The appellate authority's rejection of the appeal solely because the mandatory pre-deposit was made through the Electronic Credit Ledger was unsustainable. A GST Policy Wing circular clarified that such pre-deposit may be made through the Electronic Credit Ledger, so the procedural objection no longer survived and the deposit had to be accepted. The matter was remitted to the appellate authority for fresh adjudication of the appeal on merits after hearing both sides. en-us Thu, 06 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436619 The appellate authority's rejection of the appeal solely because the mandatory pre-deposit was made through the Electronic Credit Ledger was unsustainable. A GST Policy Wing circular clarified that such pre-deposit may be made through the Electronic Credit Ledger, so the procedural objection no longer survived and the deposit had to be accepted. The matter was remitted to the appellate authority for fresh adjudication of the appeal on merits after hearing both sides. Case-Laws GST Thu, 06 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436619