The Orissa high court has ruled that deposits required to be submitted for appealing in a dispute under the goods and services tax (GST) has to be paid through cash ledger only. Experts say this could impact those businesses which have huge input tax credit lying unused.
The order was announced in a case where the petitioner said that he had paid these deposits, called pre-deposits in technical jargon, through electronic credit ledger and even then additional commissioner of sales tax (appeal) rejected his appeal.
The court said it is unable to find any error having been committed by the appellate authority

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