Pre-deposit payment method: Electronic credit ledger debit does not satisfy pre-deposit; cash ledger payment required for appeals.
Pre-deposit for appeals under the CGST/BGST regime must be paid from the cash ledger; debit from the electronic credit ledger does not satisfy the statutory pre-deposit requirement. A revenue circular restricting ECRL use to certain output tax payments and excluding reverse charge, interest, penalties, fees, and similar amounts supports that ECRL cannot be used for pre-deposit. The court emphasized the statutory payment scheme and strict appeal filing timelines, rejecting arguments that ECRL debit could substitute for cash ledger payment.