Pre-Deposit via ECRL Not Valid for CGST/BGST Appeals: Patna HC

Flipkart Internet Pvt. Ltd. Vs State of Bihar (Patna High Court)

The Patna High Court considered three writ petitions collectively, addressing the legality of appeals filed under Section 107 of the CGST/BGST Act and the pre-deposit requirement for such appeals. The petitioners, registered taxpayers under the CGST/BGST Acts, had challenged assessment orders arising from alleged excess Input Tax Credit (ITC) claims during the financial year 2017-18. They had debited their Electronic Credit Ledger (ECRL) to satisfy the statutory pre-deposit of 10 percent of the disputed tax amount, as

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