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of <h1>Patna High Court Rules GST Pre-Deposits Must Be Paid from Electronic Cash Ledger, Not Credit Ledger, per Section 49(3.</h1> The Patna High Court addressed whether the pre-deposit for GST appeals can be made via the electronic credit ledger (ECRL) or must be from the electronic cash ledger (ECL). The petitioners used the ECRL for a 10% pre-deposit, but the Appellate Authority rejected this, citing Section 49(3) of the CGST/BGST Act, which mandates cash payments. The court upheld this decision, emphasizing that ECRL is only for output tax payments and not for pre-deposits. The judgment reinforces strict adherence to statutory timelines for appeals, impacting GST dispute management strategies and clarifying the use of ECRL in tax appeals.
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