2023 (9) TMI 271 - HC - GST

Direction to first respondent to number the appeal filed by the petitioner against the order passed by the second respondent - HELD THAT - The first respondent shall number the appeal by permitting the petitioner to debit the amounts that are lying unutilized in the petitioner's Electronic Credit Ledger towards pre-deposit under Section 107(6) of the Tamil Nadu Goods and Services Tax Act, 2017 and dispose the same on merits and in accordance with law in its turn.

Summary

The High Court of Madras directed the first respondent to number the appeal filed by the petitioner against an order passed by the second respondent. The petitioner can use unutilized amounts in their Electronic Credit Ledger for pre-deposit under Section 107(6) of the Tamil Nadu Goods and Services Tax Act, 2017. The appeal will be disposed of on its merits and in accordance with the law. No costs were awarded, and the related Writ Miscellaneous Petitions are closed.