The Orissa high court has ruled that deposits required to be submitted for appealing in a dispute under the goods and services tax (GST) has to be paid through cash ledger only. Experts say this could impact those businesses which have huge input tax credit lying unused.The order was announced in a case where the petitioner said that he had paid these deposits, called pre-deposits in technical jargon, through electronic credit ledger and even then additional commissioner of sales tax (appeal) rejected his appeal.The court said it is unable to find any error having been committed by the appellate authority in rejecting the petitioner's contention that the electronic credit ledger could be debited for the purpose of making the payment of pre-deposit.Rajat Mohan, senior partner AMRG & Associates, said the ruling will have a negative impact on businesses having a huge chunk of accumulated tax credit such as start-ups and the companies in the textile sector.He said in business language authorities will not differentiate between the balance lying in electronic cash and credit ledger as both are meant to be utilised for payment of output taxes.Under the GST laws, an appellant has to pay ten per cent of amount of tax in dispute as pre-deposit. For the next appeal, an additional 20 per cent has to be paid.