COMMUNITY INSIGHTS

Topic

Publish Date

Leveraging the Electronic Credit Ledger for Pre-Deposits in GST Appeals

When a person receives an order or demand, or feels aggrieved by a decision, they have the right to appeal. However, before taking this step, it's important to note that a pre-deposit is required for filing an appeal before the appellate authorities under Section 107 of the GST law. Under the GST framework, there are two primary modes of payment: the ‘Electronic Cash Ledger’ and the ‘Electronic Credit Ledger’.................. Read More

 11.10.2024

CASE LAWS

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One Liner
2025(02)LCX0387

Calcutta High Court

Imran Khan Kadir

 Assessee's GST appeal, initially rejected for failing to make the mandatory pre-deposit, was granted another chance by the court due to the absence of an appellate tribunal, emphasizing a focus on substantial justice over technicalities.
2025(02)LCX0055

Calcutta High Court

Rockfield Mining and Minerals Private Limited

 Appellate Tribunal is yet to be constituted, therefore court grants unconditional stay of tax demand of appellate order and further grants continuation of interim order till disposal of writ petition, subject to assessee paying additional 10% of disputed tax amount.
2025(02)LCX0014

Madras High Court

AR Foundations Private Limited

 Due to unavailability of online facilities for pre-deposit payment for filing appeal, amount paid vide Form GST DRC-03 shall be adjusted against the pre-deposit u/s 107 or 112 of the GST Act in terms of Circular No.224/18/2024.
2025(01)LCX0465

Madras High Court

DSM Soft Private Limited

 Crediting of cash ledger to the extent of 10% would result in compliance with the statutory condition of pre-deposit for Section 107 CGST Act and failure to generate the DRC-03 is only technical violation.
2023(12)LCX0377

Bombay High Court

Chetankumar Jasraj Palgota HUF