Pre-deposit of Tax under Sec. 107(6) of the CGST Act,2017 can be made from the Electronic Credit Ledger- Bombay HC

The Hon’ble Bombay High Court in the case of Oasis Reality, W.P. No. WP(L)/23507/22 has held that the amount of tax required to be paid under Section 107(6)(b) of MGST Act before filing an appeal with the First Appellate Authority under the GST can be paid by using the amount available in the electronic credit ledger. The view taken by the Hon’ble Bombay High Court is different from the view taken by the Hon’ble Orissa High Court in the case of Jyoti Construction. This judgment of the Hon’ble Bombay High Court will grant substantial relief to the industry.

The said Writ Petition was argued by Mr. Prakash Shah, Mr. Mihir Mehta and Mr. Jas Sanghvi from PDS Legal.