Electronic credit ledger payment counts as valid pre-deposit under Section 107(6)(b), appeal reinstated after wrongful rejection

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The HC allowed the petition, quashing the appellate authority's order that rejected the petitioner's appeal for failure to pay the required pre-deposit in cash, and restored the appeal on file. The court held that payment from the electronic credit ledger satisfies the pre-deposit requirement under Section 107(6)(b) of the CGST Act and that electronic transfer must be treated as valid tender for pre-deposit purposes. Having found the appellate authority's refusal unsustainable in light of a directly analogous HC decision, the court set aside the impugned order and directed reinstatement of the petitioner's appeal, granting the petition.....