Case Law (SC) -- SLP dismissed against Gujarat High Court decision that the amount paid by the petitioner as pre-deposit in compliance of section 107 (6) (b) of the CGST Act utilizing the amount of Electronic Credit Ledger is valid. Therefore, the appeal filed by the petitioner is required to be heard on merits by considering the payment of pre-deposit by the petitioner from Electronic Credit Ledger as a sufficient compliance of the provisions of section 107 (6) (b) of the CGST Act.

UNION OF INDIA & ANR. v. YASHO INDUSTRIES LIMITED [SPECIAL LEAVE PETITION (CIVIL) No(s). 17547/2025] dated 19.05.2025

"We find that the impugned order passed by the High Court in R/SCA No. 10504/2023 would not call for any interference. Hence, the Special Leave Petition is dismissed."

YASHO INDUSTRIES LIMITED VERSUS UNION OF INDIA & ANR. [R/SPECIAL CIVIL APPLICATION NO. 10504 of 2023][2022:GUJHC:56517]

"6. Considering the facts of the present case, the amount paid by the petitioner as pre-deposit in compliance of section 107 (6) (b) of the CGST Act utilizing the amount of Electronic Credit Ledger is required to be considered valid and impugned letter dated 25.04.2023 issued by the respondent No. 2 directing the petitioner to pay pre-deposit amount through Electronic Cash Ledger is therefore, hereby quashed and set aside. Therefore, the appeal filed by the petitioner is required to be heard on merits by considering the payment of pre-deposit by the petitioner from Electronic Credit Ledger as a sufficient compliance of the provisions of section 107 (6) (b) of the CGST Act. The petition is accordingly disposed of."

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