https://www.taxtmi.com/caselaws?id=762347 The GST appellate pre-deposit of 10% of the disputed tax may be discharged by debiting the Electronic Credit Ledger because the statutory scheme permits that ledger to be used for payment towards output tax, and the appellate deposit is treated as a payment linked to tax liability. The Court relied on the governing rules and the CBIC circular clarifying that amounts payable as a consequence of GST proceedings may be paid through the Electronic Credit Ledger. Since the only express restriction concerned reverse charge liability, which was not involved, the deficiency memo rejecting that mode of payment was unsustainable. en-us Fri, 22 Nov 2024 00:00:00 +0530 Wed, 14 May 2025 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762347 The GST appellate pre-deposit of 10% of the disputed tax may be discharged by debiting the Electronic Credit Ledger because the statutory scheme permits that ledger to be used for payment towards output tax, and the appellate deposit is treated as a payment linked to tax liability. The Court relied on the governing rules and the CBIC circular clarifying that amounts payable as a consequence of GST proceedings may be paid through the Electronic Credit Ledger. Since the only express restriction concerned reverse charge liability, which was not involved, the deficiency memo rejecting that mode of payment was unsustainable. Case-Laws GST Fri, 22 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762347