Pre-deposit is to be paid through Electronic Cash Ledger when Electronic Credit Ledger is blocked due to denial of ITC

KOG-KTV Food Products (India) Pvt Ltd Vs Joint Commissioner (Appeals) Coimbatore (Madras High Court) Introduction: In a recent case before the Madras High Court, an order by the Joint Commissioner (Appeals) Coimbatore concerning pre-deposit requirements was contested. The central issue revolved around whether the petitioner should make this deposit through the Electronic Cash Ledger given the blockage of their Electronic Credit Ledger due to Input Tax Credit (ITC) denial. The Hon’ble Madras High Court in this case of KOG-KTV Food Products (India) (P.) Limited v. Joint Commissioner (Appeals) ...