https://www.taxtmi.com/article/detailed?id=12449 Section 107 requires a cash pre-deposit to file an appeal, though a CBIC circular permits use of the Electronic Credit Ledger. Section 83 allows provisional attachment of bank accounts, generally preventing withdrawals. Courts have held that, notwithstanding a provisional attachment, a taxpayer may be permitted to withdraw a specified sum from the attached account in a single transaction solely to make the statutory pre-deposit for filing an appeal, with the attachment lifted to that limited extent and the deposit made by prescribed electronic means within the court-directed time frame. en-us Fri, 22 Mar 2024 10:46:10 +0530 Fri, 22 Mar 2024 10:46:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12449 Section 107 requires a cash pre-deposit to file an appeal, though a CBIC circular permits use of the Electronic Credit Ledger. Section 83 allows provisional attachment of bank accounts, generally preventing withdrawals. Courts have held that, notwithstanding a provisional attachment, a taxpayer may be permitted to withdraw a specified sum from the attached account in a single transaction solely to make the statutory pre-deposit for filing an appeal, with the attachment lifted to that limited extent and the deposit made by prescribed electronic means within the court-directed time frame. Articles Goods and Services Tax - GST Fri, 22 Mar 2024 10:46:10 +0530 https://www.taxtmi.com/article/detailed?id=12449