SC, GST Pre-Deposit Via Credit Ledger allowed: Case of Union of India vs Yasho Industries Limited, SC Judgement Dated 19th May 2025. The apex court upheld the Gujarat High Court decision allowing the use of the Electronic Credit Ledger (ECL) which contains accumulated input tax credit (ITC) to make the mandatory pre-deposit required for filing an appeal under the Goods and Services Tax (GST) law. CGST Rule 86(2) supports debiting the ECL for discharging liabilities in accordance with Section 49. GST Circular No. 172/2022, while restrictive in paragraph 7, does not classify pre-deposit as a penalty or interest, keeping it outside the bar.