Neutral Citation No. - 2025:AHC-LKO:19355 Court No. - 6 Case :- WRIT TAX No. - 298 of 2025 Petitioner :- M/S National Fertilizers Limited Thru. Authorized Signatory Respondent :- The Principal Commissioner,Cgst And Central Excise Commissionerate,Lko. And 2 Others Counsel for Petitioner :- Veer Bahadur Lal Srivasta, Alok Kumar Mishra Counsel for Respondent :- Dipak Seth Hon'ble Pankaj Bhatia,J. 1. Heard Sri R. Krishnan assisted by Sri Veer Bahadur Lal Srivastav and Shri Vinay Singh the counsel for the petitioner and Sri Dipak Seth, the counsel for the respondents. 2. The present petition has been filed challenging an order dated 28.10.2024 passed in Appeal preferred by the petitioner being Appeal No.212 of 2024 whereby, the appeal came to be dismissed on the ground of non-deposit of mandatory pre-deposit in terms of the mandate of Section 107 of the GST Act. 3. The submission of the counsel for the petitioner is that when the appeal was preferred, the same was admitted and at the time of hearing, no objection with regard to non-deposit of the amount, as prescribed under section 107 of the Act was ever raised and no issue was raised with regard to the deposit of the amount by the petitioner through electronic credit ledger was not a valid deposit. 4. It is fairly stated by the counsel for the respondents that in case, the Commissioner (Appeals) was of the view that the deposit made by the petitioner through electronic credit ledger would not fall within the deposit as prescribed under section 107 of the GST Act, the Commissioner (Appeals) ought to have confronted the petitioner with the said before passing the order on merit dismissing the appeal. 5. In view of the agreement, in between the parties as noticed above, the order dated 28.10.2024 is quashed. The matter is remanded to the Commissioner (Appeals) to decide the matter afresh. While doing so, it will be open to the petitioner as well as the respondents to argue whether the deposit through electronic credit ledger would be a valid deposit in terms of the prescription contained in section 107 GST Act or not. The Commissioner (Appeals) shall pass orders based upon the arguments that is to be advanced by both the parties and the judgments that may be relied upon by both the parties. 6. The writ petition stands disposed off in terms of the said order. Order Date :- 7.4.2025 VNP/- Digitally signed by :- VISHVANATH PRASAD SHUKLA High Court of Judicature at Allahabad, Lucknow Bench