GST Pre-Deposit Can Be Made Via Electronic Credit Ledger: Bombay HC

Bharat Sanchar Nigam Limited Vs Union of India and ors. (Bombay High Court) The Bombay High Court recently set aside an order by a GST appellate authority that had rejected an appeal from Bharat Sanchar Nigam Limited (BSNL) for alleged non-compliance with the pre-deposit requirement. The appellate authority had argued that the mandatory pre-deposit under Section 107(6)(b) of the CGST Act could only be paid in cash, not by utilizing the Electronic Credit Ledger. The High Court, however, found this view to be contrary to established judicial precedent. It cited its own earlier decision in Navnit...