Tag Archives: Principal Commissioner of Central Tax

Pre-deposit for filing GST appeal can be validly discharged using transitioned Electronic Credit Ledger balance.

By | August 18, 2026

Pre-deposit for filing GST appeal can be validly discharged using transitioned Electronic Credit Ledger balance. Issue Whether a mandatory pre-deposit for filing a GST appeal under Section 107/112 can be validly discharged by debiting the Electronic Credit Ledger containing transitioned CENVAT credit, despite CBIC instructions prescribing cash payment. Facts Assessee Business: The petitioner, a proprietorship… Read More »