HC ALLOWED PRE-DEPOSIT FROM E CREDIT LEDGER FOR FILING GST APPEAL
Appellant can pay 10% of the disputed tax either using the amount available in the Electronic Cash Ledger or the amount available in the Electronic Credit Ledger ?
High Court order :CBIC has itself clarified that any amount towards output tax payable, as a consequence of any proceeding instituted under the provisions of GST Laws, can be paid by utilisation of the amount available in the Electronic Credit Ledger of a registered person. Amounts payable are towards output tax, we hold that Petitioners may utilise the amount available in the Electronic Credit Ledger to pay the 10% of Tax in dispute to file appeal in GST.
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