A division bench of the Bombay High Court has held that the amount remaining in the Electronic Credit Ledger can be utilized to pay pre-deposit as per section 107(6) of the Maharashtra GST Act, 2017. The petitioner, M/s Oasis Realty approached the appellate authority impugning an order passed by the department. The petitioner, wanted to comply with the requirements of Sub-section 6 of Section 107 of the Maharashtra Goods and Services Tax Act, 2017 of paying a sum equal to 10% of the amount of Tax in dispute arising out of the impugned order and pay the amount utilising the credit available in the Electronic Credit Ledger. However, the request was rejected.
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