Pre-deposit for filing appeal under GST to be paid through electronic cash ledger


Last updated: 14 October 2021

Court :
Orissa High Court

Brief :
The Hon'ble Orissa High Court in the case of Jyoti Construction v. Deputy Commissioner of CT & GST, Jajpur [Writ Petition (C) Nos. 23508, 23511, 3513, 23514 AND 23521 OF 2021 decided on October 7, 2021] has held that the Electronic Credit Ledger ('ECRL') cannot be used to give the pre-deposit for the purpose of filing an appeal under GST and the payment for the same must be done through Electronic Cash Ledger ('ECL').

Citation :
Writ Petition (C) Nos. 23508, 23511, 3513, 23514 AND 23521 OF 2021 decided on October 7, 2021

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Bimal Jain
Published in GST
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