https://www.taxtmi.com/caselaws?id=760358 GST appellate pre-deposit may be made partly through the Electronic Credit Ledger where the legal position on the payment mode remains disputed and a notification recognises such payment. Rejection of an appeal solely because the prescribed pre-deposit was not paid through the Electronic Cash Ledger should not defeat adjudication on merits, particularly after a coordinate-bench view requiring cash payment was stayed by the Supreme Court. The appellate rejection was set aside, and the appeal was treated as maintainable for merits consideration. en-us Fri, 06 Sep 2024 00:00:00 +0530 Tue, 13 May 2025 08:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760358 GST appellate pre-deposit may be made partly through the Electronic Credit Ledger where the legal position on the payment mode remains disputed and a notification recognises such payment. Rejection of an appeal solely because the prescribed pre-deposit was not paid through the Electronic Cash Ledger should not defeat adjudication on merits, particularly after a coordinate-bench view requiring cash payment was stayed by the Supreme Court. The appellate rejection was set aside, and the appeal was treated as maintainable for merits consideration. Case-Laws GST Fri, 06 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760358