Key Pointers – 

• The Petitioner, M/s Tulsi Ram And Company, made mandatory pre-deposit of 10% through electronic credit ledger but the Commissioner rejected the appeal on the ground that the mandatory deposit should have been made from the cash ledger. 
• The Petitioner placed reliance upon the clarificatory circular, issued by Government of India, on 06.07.2022 wherein it has been clarified that any payment towards output tax, whether self-assessed in the return or payable as a consequence of any proceeding instituted under the provisions of GST Laws, can be made by utilization of the amount available in the electronic credit ledger of a registered person.
• Aggrieved the petitioner filed a petition.
• The Court observed that pre-deposit has been made by the Firm before the Appellate Authority, and the Appellate Authority shall not insist the Firm to make deposit through electronic cash ledger and shall proceed to decide the appeal on merits strictly in accordance with law.
• Writ petition was partly allowed. 
• The order impugned dated 16.06.2022 under Section 74(9) of the GST Act, 2017 was set-aside. The First Appellate Authority was directed to decide the appeal on merit within a period of one month.