Section 107 of the CGST Act, 2017 — Appeal- Pre-deposit through Credit Ledger  —— The petitioner challenged the Appeal order dated 7th April, 2022, whereby the appellate authority rejected the appeal as the pre-deposit of 10% of admitted tax amount was debited through the Electronic Credit Ledger (ECL) instead of Electronic Cash Ledger. The court observed that by circular dated 6th July 2022, it has been clarified that payment of pre-deposit can be made by using the ECL.

Held that:- The Hon’ble High Court set aside order dated 7th April, 2022. The appeal will be listed before the 1st appellate authority and disposed afresh after hearing the Petitioner within a period of three months.