https://www.taxtmi.com/caselaws?id=778104 The mandatory pre-deposit for filing an appeal under the CGST regime can be satisfied through utilisation of credit in the Electronic Credit Ledger, and a cash-only view is contrary to the settled position. On that basis, rejection of the appeal for alleged non-compliance was not sustained, and the pre-deposit was treated as duly made through the Electronic Credit Ledger. The appeal was restored to the Appellate Authority for decision on merits. en-us Wed, 03 Sep 2025 00:00:00 +0530 Wed, 10 Sep 2025 08:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778104 The mandatory pre-deposit for filing an appeal under the CGST regime can be satisfied through utilisation of credit in the Electronic Credit Ledger, and a cash-only view is contrary to the settled position. On that basis, rejection of the appeal for alleged non-compliance was not sustained, and the pre-deposit was treated as duly made through the Electronic Credit Ledger. The appeal was restored to the Appellate Authority for decision on merits. Case-Laws GST Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778104