https://www.taxtmi.com/caselaws?id=761676 Where carried-forward input tax credit had been allowed in earlier appellate proceedings and remained available in the electronic credit ledger, the Tribunal should consider that credit while enforcing a pre-deposit direction and may secure compliance by blocking the relevant amount instead of rejecting the appeal outright. On the facts stated, the appellant's undertaking to block the specified credit and keep it unutilized warranted a merits hearing, so dismissal of the second appeal for non-compliance with pre-deposit was not justified. en-us Fri, 25 Oct 2024 00:00:00 +0530 Fri, 15 Nov 2024 08:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761676 Where carried-forward input tax credit had been allowed in earlier appellate proceedings and remained available in the electronic credit ledger, the Tribunal should consider that credit while enforcing a pre-deposit direction and may secure compliance by blocking the relevant amount instead of rejecting the appeal outright. On the facts stated, the appellant's undertaking to block the specified credit and keep it unutilized warranted a merits hearing, so dismissal of the second appeal for non-compliance with pre-deposit was not justified. Case-Laws VAT / Sales Tax Fri, 25 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761676