Pre-deposit for GST Appeal should be made from Cash Ledger Only : High Court

Facts of the Case

Ground-1 : GST Commissioner (appeal) rejected the appeal filed by the Petitioner under Section 107 (1) of the GST Act and holding that the appeals filed are defective since the Petitioner herein had made payment of the pre-deposit being 10% of the disputed amount under the IGST, CGST and SGST by debiting its electronic credit ledger (ECRL) and did not pay it from the electronic cash ledger (ECL) 

Ground No -2 : Petitioner should be permitted to reverse the debit of the ECRL for paying the pre-deposit and thereafter the Petitioner will make payment by debiting the ECL.

Decision of High Court

Ground -1 : Court is unable to find any error having been committed by the appellate authority in rejecting the Petitioner’s contention that the ECRL could be debited for the purposes of making the payment of pre-deposit.

Ground No 2 : The making of the pre-deposit by the Petitioner is not contingent upon the above reversal of the debit entry in the ECRL