Allahabad HC Accepts GST Appeal Pre-deposit Via Personal Ledger Account

Vinod Auto Sales Vs Principal Chief Commissioner (Allahabad High Court) Allahabad High Court has ruled that a pre-deposit for filing a Goods and Services Tax (GST) appeal can be validly made through an assessee’s Personal Ledger Account (PLA). This decision by the bench addresses a challenge filed by Vinod Auto Sales, whose appeal was previously dismissed on the grounds that the mandatory pre-deposit under Section 107(6)(b) of the CGST Act was not properly made. Vinod Auto Sales had argued that the required amount was paid through its electronic credit ledger, accessible via the PLA. How...