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.
Source Taxscan
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