GST /Indirect Tax : Procedural Law For Filing Appeal and Shortfall in Pre-Deposit

GST /Indirect Tax : Procedural Law For Filing Appeal and Shortfall in Pre-Deposit

In case of O.C. Infraventures and Construction Pvt Ltd v. State of UP [2025] GCtR 1573 (Lucknow, Allahabad), it was held that for filing appeal under UP GST Act, 2017, pre-deposit made through Electronic Credit Ledger would be a valid deposit. It was held that no opportunity was given to rectify the error even if the appellate authority was of the view that the deposit is not in accordance with law. 

In this case, the appeal preferred by the petitioner was initially dismissed on the ground that the pre-deposit made by the appellant was through electronic credit ledger cannot be considered to be a valid deposit in terms of the mandate of Section 107 of the GST Act. Also, pre-deposit of Rs.15,889/- paid through Electronic Credit Ledger was below the amount prescribed under Section 107(6) of the GST Act and thus the appeal was initially found to be filed without fulfilling the condition of pre-deposit, which is mandatory in terms of Section 107(6) of the GST Act.