Manner of compliance of conditions of pre-deposit - Debit of amount from electronic credit ledger (ECRL) is sufficient or Debit from electronic cash ledger (ECL) is must?
14 January, 2024
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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 ... Summary
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.
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