Allahabad HC Allows GST Appeal Using Electronic Credit Ledger Pre-Deposit

O.C.Infraventures And Construction Pvt. Ltd Vs Joint Commissioner (Appeals) Customs CGST And Central Excise Lko. And Another (Allahabad High Court) Background of the Case The petitioner, O.C. Infraventures And Construction Pvt. Ltd., had filed an appeal challenging a GST-related order. The appellate authority, however, dismissed the appeal via an order dated April 22, 2025, on two grounds. Firstly, it asserted that the pre-deposit of ₹15,889 made by the petitioner through their Electronic Credit Ledger was not a valid form of deposit as per Section 107 of the GST Act. Secondly, the authority...