Tag Archives: Peersaly Mohamed Yousuff

Deemed Stay Under Section 107 Prevents Revenue Appropriation From Blocked Electronic Credit Ledger Pending Statutory Appeal

By | September 12, 2026

Deemed Stay Under Section 107 Prevents Revenue Appropriation From Blocked Electronic Credit Ledger Pending Statutory Appeal Issue Whether filing a statutory appeal under Section 107 of the CGST/TNGST Act along with the mandatory 10% pre-deposit from the Electronic Cash Ledger creates a deemed stay that prohibits the Revenue from recovering or appropriating remaining demands from… Read More »