Pre-deposit made through E-credit ledger is valid under GST


Last updated: 31 August 2023

Court :
Orrisa High Court

Brief :
The Hon'ble Orrisa High Court in M/s. Kiran Motors v. Addl. Commissioner of CT & GST [W.P (C) No.22817 of 2023 of August 10, 2023] set aside the appeal rejection order passed by the 1st Appellate Authority and held that a pre-deposit under GST can be made through electronic credit Ledger ("ECL").

Citation :
W.P (C) No.22817 of 2023 of August 10, 2023

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Bimal Jain
Published in GST
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