https://www.taxtmi.com/article/detailed?id=15063 The article addresses whether the ten percent pre-deposit for an appeal under Section 107 can be paid from the Electronic Credit Ledger, analysing Sections 107 and 49 and concluding that the disputed amount is in the nature of output tax and therefore amenable to payment from accumulated input tax credit. It contrasts restrictive readings premised on Section 41(2) with a purposive interpretation that treats ITC as equivalent to tax paid, and records higher-court pronouncements endorsing use of ECL for pre-deposits while noting administrative and appellate-stage practicalities. en-us Tue, 09 Sep 2025 08:39:42 +0530 Tue, 09 Sep 2025 08:39:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15063 The article addresses whether the ten percent pre-deposit for an appeal under Section 107 can be paid from the Electronic Credit Ledger, analysing Sections 107 and 49 and concluding that the disputed amount is in the nature of output tax and therefore amenable to payment from accumulated input tax credit. It contrasts restrictive readings premised on Section 41(2) with a purposive interpretation that treats ITC as equivalent to tax paid, and records higher-court pronouncements endorsing use of ECL for pre-deposits while noting administrative and appellate-stage practicalities. Articles Goods and Services Tax - GST Tue, 09 Sep 2025 08:39:42 +0530 https://www.taxtmi.com/article/detailed?id=15063