https://www.taxtmi.com/caselaws?id=442372 A pre-deposit required for maintaining a GST appeal could be made through the Electronic Credit Ledger rather than only the Electronic Cash Ledger. The appellate authority had refused to entertain the appeal solely because the 10% admitted-tax pre-deposit was debited from the Electronic Credit Ledger, but a GST Policy Wing circular dated 06.07.2022 clarified that such payment is permissible through that ledger. On that basis, the objection to the mode of pre-deposit was not sustainable, the refusal to entertain the appeal was set aside, the pre-deposit was directed to be accepted, and the appeal was to be heard afresh. en-us Thu, 10 Aug 2023 00:00:00 +0530 Fri, 18 Apr 2025 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442372 A pre-deposit required for maintaining a GST appeal could be made through the Electronic Credit Ledger rather than only the Electronic Cash Ledger. The appellate authority had refused to entertain the appeal solely because the 10% admitted-tax pre-deposit was debited from the Electronic Credit Ledger, but a GST Policy Wing circular dated 06.07.2022 clarified that such payment is permissible through that ledger. On that basis, the objection to the mode of pre-deposit was not sustainable, the refusal to entertain the appeal was set aside, the pre-deposit was directed to be accepted, and the appeal was to be heard afresh. Case-Laws GST Thu, 10 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442372