https://www.taxtmi.com/caselaws?id=761915 The High Court rejected the view that the 10% pre-deposit for a GST appeal under Section 107 of the Central Goods and Services Tax Act, 2017 had to be paid only from the Electronic Cash Ledger. It noted that a prior Division Bench view on the issue had been stayed by the Supreme Court and referred to Notification No. 53/2023 dated 02.11.2023, which was treated as supporting part-payment through the Electronic Credit Ledger in delayed appeals. In these circumstances, the appeal was directed to be considered on merits rather than rejected for want of cash-ledger payment. en-us Wed, 28 Aug 2024 00:00:00 +0530 Mon, 02 Jun 2025 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761915 The High Court rejected the view that the 10% pre-deposit for a GST appeal under Section 107 of the Central Goods and Services Tax Act, 2017 had to be paid only from the Electronic Cash Ledger. It noted that a prior Division Bench view on the issue had been stayed by the Supreme Court and referred to Notification No. 53/2023 dated 02.11.2023, which was treated as supporting part-payment through the Electronic Credit Ledger in delayed appeals. In these circumstances, the appeal was directed to be considered on merits rather than rejected for want of cash-ledger payment. Case-Laws GST Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761915