Pre-deposit for GST Appeal allowed out of Electronic Credit Ledger: Madras HC

Ford India Private Limited Vs Joint Commissioner (ST) (Madras High Court)

In a significant judgment, the Madras High Court clarified the permissibility of using the Electronic Credit Ledger for the mandatory 10% pre-deposit required under Section 107(6) of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017, when filing an appeal. The case, Ford India Private Limited vs. Joint Commissioner (ST), brought to light the nuanced interpretation of provisions related to pre-deposit payments and their compliance through electronic ledgers.

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