https://www.taxtmi.com/caselaws?id=784183 The dominant issue was whether transitioned CENVAT credit carried into the GST electronic credit ledger could be utilised to make the statutory pre-deposit for an appeal before CESTAT. Relying on Rule 142 of the CGST Rules permitting payment through Form DRC-03 of amounts towards tax, interest, or penalty, the HC held that a pre-deposit is an advance deposit of the demanded tax/interest/penalty and therefore may be discharged using such transitioned credit; the petitioner was accordingly permitted, on the facts, to use a portion of the transitioned credit for pre-deposit. On filing DRC-03 within 15 days and producing proof before CESTAT, the defect-diary appeals were directed to be restored, numbered, and listed for further proceedings. en-us Mon, 22 Dec 2025 00:00:00 +0530 Tue, 30 Dec 2025 09:29:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784183 The dominant issue was whether transitioned CENVAT credit carried into the GST electronic credit ledger could be utilised to make the statutory pre-deposit for an appeal before CESTAT. Relying on Rule 142 of the CGST Rules permitting payment through Form DRC-03 of amounts towards tax, interest, or penalty, the HC held that a pre-deposit is an advance deposit of the demanded tax/interest/penalty and therefore may be discharged using such transitioned credit; the petitioner was accordingly permitted, on the facts, to use a portion of the transitioned credit for pre-deposit. On filing DRC-03 within 15 days and producing proof before CESTAT, the defect-diary appeals were directed to be restored, numbered, and listed for further proceedings. Case-Laws GST Mon, 22 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784183