Court Allows GST Appeals with 10% Pre-Deposit Using Electronic Credit Ledger, Clarifying Input Tax Credit Use.

Case-Laws – GST – Highlights – The High Court held that petitioners are entitled to pay 10% of the disputed GST amount as a pre-condition for filing an appeal by debiting the amount available in the Electronic Credit Ledger. Section 49 of the TNGST Act a

Court Allows GST Appeals with 10% Pre-Deposit Using Electronic Credit Ledger, Clarifying Input Tax Credit Use.
Case-Laws
GST
The High Court held that petitioners are entitled to pay 10% of the disputed GST amount as a pre-condition for filing an appeal by debiting the amount available in the Electronic Credit Ledger. Section 49 of the TNGST Act allows the use of Electronic Credit Ledger for making any payment towards output tax. The word 'may' in the provision indicates it is not mandat

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