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GST - Highlights / Catch Notes

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The High Court quashed the impugned letter directing payment of ...


High Court validates using Electronic Credit Ledger for pre-deposit payment under GST appeals.

Case Laws     GST

October 30, 2024

The High Court quashed the impugned letter directing payment of pre-deposit through Electronic Cash Ledger, holding that utilizing the Electronic Credit Ledger for pre-deposit payment u/s 107(6)(b) of the CGST Act is valid. The court ordered the petitioner's appeal to be heard on merits, considering the pre-deposit payment from the Electronic Credit Ledger as sufficient compliance with Section 107(6)(b) of the CGST Act.

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