Pre-Deposit for Appeal under Section 107(6)(b) of CGST/BGST Act: ECRL vs ECL

Flipkart Internet Pvt. Ltd. Vs State of Bihar (Patna High Court) In the case of Flipkart Internet Pvt. Ltd. vs. State of Bihar, the Patna High Court ruled that pre-deposit for maintaining an appeal under Section 107(6)(b) of the CGST/SGST Act is permissible solely by utilizing amounts from the Electronic Cash Ledger and not the Electronic Credit Ledger. Read SC Judgment: Supreme Court Allows Revival of GST Appeals Despite Pre-deposit Dispute Introduction The landscape of indirect taxation in India, especially under the Goods and Services Tax (GST) regime, is marked by complex legal nuances an...