In a significant relief for taxpayers across the country, the Supreme Court of India has upheld the Gujarat High Court’s landmark judgment in the case of M/s Yasho Industries Ltd. vs Union of India (dated 17 October 2024), allowing businesses to utilize the Input Tax Credit (ITC) from their Electronic Credit Ledger (ECL) to make the mandatory 10% pre-deposit while filing appeals under the Goods and Services Tax (GST) law.