GST Pre-Deposit Allowed Through Electronic Credit Ledger
The Hon’ble Supreme Court, in the case of Union of India & Anr. v. M/S Yasho Industries Limited, Special Leave Petition (Civil) Diary No. 17547/2025, decided on 19.05.2025, upheld the view that payment of pre-deposit under Section 107(6)(b) of the Central Goods and Services Tax (hereinafter referred to as “CGST”) Act, 2017, can be validly…