Case Details: Union of India v. Yasho Industries Ltd. (2025) 30 Centax 352 (S.C.)
Judiciary and Counsel Details
- Mrs B.V. Nagarathna & Satish Chandra Sharma, JJ.
- S/Shri N. Venkatraman, A.S.G., Gurmeet Singh Makker, AOR, V.C. Bharathi, Ms Pankhuri Srivastava, Amit Sharma -II, Piyush Beriwal & Rajeev Ranjan, Advs. for the Petitioner.
- Ms Tas Law, AOR, S/Shri Abhishek A. Rastogi, Ms Trishala Trivedi, Utsav Trivedi, Ms Pooja M. Rastogi, Ms Garima Gupta & Ms Shivani Bhushan, Advs. for the Respondent.
Facts of the Case
The Supreme Court dismissed the government’s appeal and upheld the Gujarat High Court’s decision allowing pre-deposit for GST appeals under Section 107(6)(b) to be made using the Electronic Credit Ledger. The Revenue had insisted that such payments must be made via the Electronic Cash Ledger, but this was overruled. The High Court relied on CBIC’s Circular No. CBIC-20001/2/2022-GST, Dated 06-07-2022, which permits use of the Credit Ledger for pre-deposits.
Supreme Court Held
The Supreme Court found no reason to interfere with the High Court’s view and ruled in favour of the assesse.
List of Cases Reviewed
- Yasho Industries Ltd. v. Union of India — [2024] 24 Centax 338/[2024] 168 taxmann.com 580 (Gujarat) — Affirmed [Para 5]
