GST: Where assessee paid 10 per cent pre-deposit amount from electronic credit ledger and appeal was dismissed on ground that pre-deposit amount was to be paid from electronic cash ledger, on SLP being filed before Supreme Court, matter was to be listed;

Appellate Authority - Appeals to- Pre-deposit - Payment from electronic cash ledger v. payment from credit ledger - Assessee filed an appeal by paying 10 per cent pre-deposit from Electronic Credit Ledger (ECRL) - Appeal of assessee was rejected on ground that 10 per cent had to be paid from Electronic Cash Ledger (ECL) - High Court held that as per section 49, amount in ECRL cannot be utilized for purposes of paying pre-deposit (10 percent) under Section 107 (6) of CGST/BGST Act and, therefore, no interference was required in order of Appellate Authority holding that pre-deposit (10 percent) can only be made through ECL - SLP was filed before Supreme Court against order of High Court - HELD: High Court in Raiyan Traders Versus State of Bihar(2024) 24 Centax 71 (Pat.) had held from Notification No. 53/2023-C.T., dated 2-11-2023 that on recommendation of GST Council, at least 20 per cent of 12.5 per cent of remaining tax due was to be paid from electronic cash ledger and, thus, even GST Council had understood 10 per cent to be enabled for payment through electronic credit ledger - Pending disposal of these SLPs, petitioners were to be permitted to revive their appeals and department should consider same bearing in mind fact that SLPs were pending before Supreme Court - Issue of delay in filing appeals and making pre-deposit amount should not be raised - Petitioners were allowed to make appropriate application(s) seeking relief with regard to refund of cash payment and refund of excess amount recovered - All these matters were listed [Section 107, read with section 49, of Central Goods and Services Tax Act, 2017/Bihar Goods and Services Tax Act, 2017][paras 2 to 7][In favour of assesse/Matter listed]

Circulars and notifications: Circular dated 06.07.2022, Instructions issued on 28.10.2022 and Notification No. 53/2023-Central Tax dated 02.11.2023

CASES REFERRED TO

Raiyan Traders v. State of Bihar [2024] 167 taxmann.com 554/91 GSTL 379/[2025] 107 GST 86 (Patna) (para 2).

Arvind Datar, Tarun Gulati, Sr. Advs., K.R. Sasiprabhu, Kishore Kunal, Gurmeet Singh Makker, Samir Ali Khan, Ms. Ishita Farsaiya, Nikhil Jain, AORs, Vipin Jain, Vishal Aggarwal, Ms. Shilpa Balani, Vishnu Sharma A.S., Abhishek Deodhar, Ms. Tuhina Sinha, Yasharth Misra, Ms. Namrata

Saraogi, Ms. Runjhun Pare, Ms. Aarushi Singh, Navanjay Mahapatara, Rajeev Ranjan, Abhimanyu Jhamba, Ms. Thompi, Pranjal Sharma, Kashif Irshad Khan, Ms. Eksha Sharma, Md. Ashrad, Dr. Avinash Poddar, Ms. Samiksha Goswami, Awadhesh Sharma, Ms. Rudhrani Mishra, Ms. Prabhleen A. Shukla, V.C. Bharathi, Ashok Panigrahi, Siddharth Sinha, Annirudh Sharma-ii, Ms. Amritha Chandramouli, Abhishek Rastogi, Ms. Pooja Rastogi, Ms. Meenal Songire, Ms. Divya Jain, Advs., Raghavendra P. Shankar and N. Venkataraman, A.S.Gs. for the Petitioner.

ORDER

SLP (C) Nos. 25437/2023 and 324/2024

1. We have heard learned A.S.G, learned senior counsel and leaned counsel appearing for the respective parties at length.
2. Pending disposal of these special leave petitions, we permit the petitioners herein to make appropriate application(s) before the concerned appellate authority for the purpose of revival of their appeals having regard to the order of the Patna High Court in Raiyan Traders v. State of Bihar [2024] 167 taxmann.com 554/91 GSTL 379/[2025] 107 GST 86 (Patna)/(2024) 24 Centax 71 (Pat.).
3. If such application(s) is/are filed by the petitioners herein, the same shall be considered bearing in mind the fact that the Special Leave Petitions are pending before this Court and in SLP (C) No. 25437/2023, there is stay of the impugned order passed in CWJC No. 1848/2023.
4. The applications for restoration of the appeals to be filed within a period of two weeks from today.
5. The issue of delay in filing the appeals and making predeposit amount shall not be raised either by the Department or by the appellate authority.
6. Further, the petitioners are at liberty to make appropriate application(s) seeking relief with regard to refund of cash payment and refund of the excess amount which has been recovered in the aforesaid special leave petitions respectively.
7. The respondents shall give instructions with regard to interpretation to be given to Sections 49 and 107 of the Act read with clarification Circular dated 06.07.2022, instructions issued on 28.10.2022 and Notification No.53/2023 - Central Tax dated 02.11.2023 and file an affidavit in that regard.

Diary No(s). 508/2025

• Pending disposal of this special leave petition, liberty is reserved to the respondent herein to seek restoration of the statutory appeal by making an appropriate application having regard to earlier interim order dated 03.02.2025.
• If such an application is made, the appellate authority shall not raise the issue of limitation.

List all these matters on 20.01.2026.