High Court Judgement
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SGST High Court Cases

GST – Payment of pre-deposit from the Electronic Credit Ledger – Application of Division Bench judgment in M/s Flipkart Internet Pvt. Ltd. case - The Appellate Authority rejected the appeal on the ground that the 10% payment should have been made from the Electronic Cash Ledger - whether on filing an appeal the ten per cent of the due amounts are to be paid from the Electronic Cash Ledger or the Electronic Credit Ledger – HELD – while the Court is bound by the Division Bench judgment in M/s Flipkart Internet Pvt. Ltd., the Supreme Court has stayed the observations in that judgment - Further, the Notification No. 53/2023-CT dated 02.11.2023 issued by the Central Government on the recommendation of the GST Council, it has been specifically stated that at least 20 per cent of the 12.5 per cent remaining due and payable should be paid from the Electronic Cash Ledger. Hence, even the GST Council understood the ten per cent to be enabled for payment through the Electronic Credit Ledger – While we are not differing from the Division Bench judgment which being a Coordinate Bench binds us. However, the Hon’ble Supreme Court has stayed the Division Bench judgment and in such circumstances, especially since consideration of the appeal on merits is the question raised, the pending decision of the Hon’ble Supreme Court, the appeal should be considered on merits – the order passed by the Appellate Authority is set aside and the authority is directed to consider the appeal on merits, without insisting on the 10% payment being made from the Electronic Cash Ledger, considering the stay granted by the Supreme Court on the Division Bench judgment - The writ petition is allowed
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