Court order to hit working capital of companies filing GST appeals

Recently, the Division Bench of the Orissa High Court held that pre-deposit at the time of filing an appeal under section 107(6) of the Central Goods and Services Tax Act, 2017 (CGST Act) cannot be made by debiting the Electronic Credit Ledger (ECRL). The payment of pre-deposit should be made by debiting the Electronic Cash Ledger (ECL) in accordance with section 49(3) of the CGST Act read with Ru…