https://www.taxtmi.com/caselaws?id=768646 An appellate authority cannot sustain dismissal of a GST appeal for alleged failure to make the mandatory pre-deposit under section 107 of the CGST Act if the assessee was never confronted with the objection that payment through the electronic credit ledger would not satisfy the statutory requirement. The High Court held that the authority had to give an opportunity to meet that objection before deciding the appeal. The dismissal order was quashed and the matter was remanded to the Commissioner (Appeals) for fresh decision after hearing both sides on whether a deposit through the electronic credit ledger amounts to valid pre-deposit under section 107. en-us Mon, 07 Apr 2025 00:00:00 +0530 Thu, 04 Sep 2025 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768646 An appellate authority cannot sustain dismissal of a GST appeal for alleged failure to make the mandatory pre-deposit under section 107 of the CGST Act if the assessee was never confronted with the objection that payment through the electronic credit ledger would not satisfy the statutory requirement. The High Court held that the authority had to give an opportunity to meet that objection before deciding the appeal. The dismissal order was quashed and the matter was remanded to the Commissioner (Appeals) for fresh decision after hearing both sides on whether a deposit through the electronic credit ledger amounts to valid pre-deposit under section 107. Case-Laws GST Mon, 07 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768646