https://www.taxtmi.com/caselaws?id=777974 A pre-deposit made through the electronic credit ledger was treated as capable of satisfying the Section 107 appeal requirement under the CGST Act, and the appellate authority could not dismiss the appeal for alleged shortfall without first giving the assessee an opportunity to cure the deficiency. The Court relied on the view that such ledger-based payment is a valid deposit where the applicable legal position supports that approach. The appellate order was quashed and the matter remanded for fresh consideration, with permission to make good any remaining shortfall under Section 107(6). en-us Tue, 02 Sep 2025 00:00:00 +0530 Mon, 08 Sep 2025 13:37:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777974 A pre-deposit made through the electronic credit ledger was treated as capable of satisfying the Section 107 appeal requirement under the CGST Act, and the appellate authority could not dismiss the appeal for alleged shortfall without first giving the assessee an opportunity to cure the deficiency. The Court relied on the view that such ledger-based payment is a valid deposit where the applicable legal position supports that approach. The appellate order was quashed and the matter remanded for fresh consideration, with permission to make good any remaining shortfall under Section 107(6). Case-Laws GST Tue, 02 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777974