HC allows Pre-Deposit for GST Appeal through Electronic Credit Ledger

Oasis Realty Vs Union of India (Bombay High Court)

Ruling delivered recently by the Bombay High Court in case of Oasis Realty and 2 other petitioners (‘Petitioner’/Oasis’) [WRIT PETITION (ST) NO. 23507 OF 2022]

Issue involved:

Whether the petitioner is required to comply with the requirements of Sub-section 6 of Section 107 of the Maharashtra Goods and Services Tax Act, 2017 (‘MGST Act’) of paying a sum equal to 10% of the amount of Tax in dispute arising out of the impugned order by paying the amount utilising the credit available in the Electronic Credit Ledger?

Contention by the Petitioner:

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