https://www.taxtmi.com/caselaws?id=446785 Under the GST appellate scheme, the statutory 10% pre-deposit for filing an appeal need not be made exclusively from the Electronic Cash Ledger where a part is paid through the Electronic Credit Ledger. The Court noted that the coordinate Bench view on this issue had been stayed by the Supreme Court and that the later departmental notification on delayed appeals reflected a payment structure permitting use of the Electronic Credit Ledger. Because the petitioner had already remitted the required 10% from the Electronic Credit Ledger, the appeal could not be treated as non-maintainable on that ground and was directed to be considered on merits. en-us Wed, 06 Dec 2023 00:00:00 +0530 Wed, 23 Apr 2025 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446785 Under the GST appellate scheme, the statutory 10% pre-deposit for filing an appeal need not be made exclusively from the Electronic Cash Ledger where a part is paid through the Electronic Credit Ledger. The Court noted that the coordinate Bench view on this issue had been stayed by the Supreme Court and that the later departmental notification on delayed appeals reflected a payment structure permitting use of the Electronic Credit Ledger. Because the petitioner had already remitted the required 10% from the Electronic Credit Ledger, the appeal could not be treated as non-maintainable on that ground and was directed to be considered on merits. Case-Laws GST Wed, 06 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446785