VATupdate

Can pre-deposit for Appeal in GST need to be paid by Cash or ITC?

Pre-deposit of 10% was made by through electronic credit ledger but the Additional Commissioner, Jhansi had rejected the appeal on the ground that the mandatory deposit should have been made from the cash ledger.

Assessee filed Writ Petition against this Rejection Order. Allahabad High Court held that pre deposit can be made from ITC.

Source GST Panacea

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