https://www.taxtmi.com/caselaws?id=777349 The HC allowed the petition, quashed the Appellate Authority's order refusing the appeal for non-payment of the pre-deposit in cash, and restored the appeal. The court held that a pre-deposit made through the electronic credit ledger qualifies under Section 107(6)(b) of the CGST Act and is valid for entertaining the appeal, relying on a similar decision of another HC which set aside a comparable refusal to accept electronic payment. en-us Thu, 14 Aug 2025 00:00:00 +0530 Wed, 27 Aug 2025 16:41:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777349 The HC allowed the petition, quashed the Appellate Authority's order refusing the appeal for non-payment of the pre-deposit in cash, and restored the appeal. The court held that a pre-deposit made through the electronic credit ledger qualifies under Section 107(6)(b) of the CGST Act and is valid for entertaining the appeal, relying on a similar decision of another HC which set aside a comparable refusal to accept electronic payment. Case-Laws GST Thu, 14 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777349