TMI Blog2023 (9) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 of the UTGST Act, 2017 - HELD THAT:- The mandate of proviso (1) to sub-Section (6) of Section 107 of CGST Act, 2017 and Section 21 of UTGST Act, 2017 is clear and unequivocal and makes the appeal maintainable only if the person filing appeal makes a pre-deposit to the tune of Rs.25% of the penalty with the respondents. It is true that the petitioner herein has instead of depositing the said pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner has called in question order No.SAA/UTL/2022-23/06 dated 01.12.2022 passed by the respondent No.2 in the appeal No.ARN AD380722000012S dated 30.07.2022 whereby the appeal filed by the petitioner has been dismissed for non-payment of 25% pre-deposit of the penalty as mandated under proviso (1) to sub-Section (6) of Section 107 of CGST Act 2017, read with Section 21 of the UTGST Act, 2017. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on filing appeal makes a pre-deposit to the tune of Rs.25% of the penalty with the respondents. It is true that the petitioner herein has instead of depositing the said pre-deposit amount with the respondents has deposited the same in the electronic cash ledger. 04. From reading of Section 49(3) of CGST Act, 2017 it is evident that the amount available in the electronic cash ledger can be used ..... X X X X Extracts X X X X X X X X Extracts X X X X
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