SC upholds use of input tax credit for mandatory GST appeal deposit

Quick Summary:

Tax authorities argued that pre-deposits were procedural requirements rather than tax liabilities, and thus must be paid in cash.

The dispute began when Yasho Industries, a Gujarat-based chemical exporter, was directed to pay ₹3.36 crore as a pre-deposit for a GST appeal using only the ECL, despite having adequate credit in its ECrL.

This decision overrides previous demands by tax authorities requiring such payments to be made only through the Electronic Cash Ledger (ECL), which records cash-based payments like taxes, penalties, and fees.

---

More Pictures

---

Read Quick SummarySave Time

or

Article Details

Category: BusinessFinance

Markets: India

Topics: GST appeal Input Tax Credit Electronic Cash Ledger Yasho Industries Electronic Credit Ledger GST Tax relief Supreme Court ECrL Pre-deposit GST compliance

Source Website Secure: Yes (HTTPS)

News Sentiment: Neutral

Fact Checked: Legitimate

Article Type: News Report

Published On: 2025-05-19 @ 19:38:50 (11 hours ago)

News Timezone: GMT +5:00

News Source URL: business-standard.com

Language: English

Article Length: 486 words

Reading Time: 3 minutes read

Sentences: 20 lines

Sentence Length: 25 words per sentence (average)

Platforms: Desktop Web, Mobile Web, iOS App, Android App

Copyright Owner: © Business Standard

News ID: 28839921

View Article Analysis

About Business Standard

Main Topics: BusinessFinance

Official Website: business-standard.com

Update Frequency: 305 posts per day

Year Established: 1975

Headquarters: India

News Last Updated: 7 hours ago

Coverage Areas: India

Ownership: Independent Company

Publication Timezone: GMT +5:00

Content Availability: Worldwide

News Language: English

RSS Feed: Available (XML)

API Access: Available (JSON, REST)

Website Security: Secure (HTTPS)

Publisher ID: #49

Publisher Details

Frequently Asked Questions