https://www.taxtmi.com/article/detailed?id=16245 Whether the Yasho Industries principle permitting pre-deposit from the Electronic Credit Ledger for first appeals under section 107(6) extends to GSTAT appeals under section 112(8) remains unresolved. The article notes that both provisions use similar language requiring payment of a percentage of disputed tax without specifying the payment mode, supporting an argument for allowing ECL debits at the Tribunal stage. It also records the administrative position requiring cash-based payment through Bharatkosh, creating practical filing risk for appellants relying on ECL. en-us Tue, 21 Apr 2026 08:50:48 +0530 Tue, 21 Apr 2026 08:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16245 Whether the Yasho Industries principle permitting pre-deposit from the Electronic Credit Ledger for first appeals under section 107(6) extends to GSTAT appeals under section 112(8) remains unresolved. The article notes that both provisions use similar language requiring payment of a percentage of disputed tax without specifying the payment mode, supporting an argument for allowing ECL debits at the Tribunal stage. It also records the administrative position requiring cash-based payment through Bharatkosh, creating practical filing risk for appellants relying on ECL. Articles Goods and Services Tax - GST Tue, 21 Apr 2026 08:50:48 +0530 https://www.taxtmi.com/article/detailed?id=16245