https://www.taxtmi.com/caselaws?id=760358 Under the GST appeal regime, the article addresses whether the statutory pre-deposit may be made from the Electronic Credit Ledger and whether an appeal can be rejected solely because the deposit was not made through the Electronic Cash Ledger. It notes that, in light of an earlier coordinate bench view, the Supreme Court's stay of that view, and a notification extending time for delayed appeals while recognising part-payment through the Electronic Credit Ledger, the appeal should not fail on the disputed mode of payment. The appellate forum should instead hear the matter on merits and treat the appeal as maintainable. 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 Under the GST appeal regime, the article addresses whether the statutory pre-deposit may be made from the Electronic Credit Ledger and whether an appeal can be rejected solely because the deposit was not made through the Electronic Cash Ledger. It notes that, in light of an earlier coordinate bench view, the Supreme Court's stay of that view, and a notification extending time for delayed appeals while recognising part-payment through the Electronic Credit Ledger, the appeal should not fail on the disputed mode of payment. The appellate forum should instead hear the matter on merits and treat the appeal as maintainable. Case-Laws GST Fri, 06 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760358