Pre-Deposit Under Wrong Head Not a Barrier to Service Tax Appeal: Delhi HC

J.M.D Enterprises Vs Customs (Delhi High Court)

The Delhi High Court addressed a writ petition filed under Article 226 of the Constitution of India by J.M.D Enterprises, seeking a direction to the Customs, Excise Service Tax Appellate Tribunal (CESTAT) to accept a pre-deposit of Rs. 8,76,942/- paid under the Central Excise head in terms of Section 35F of the Central Excise Act, 1944, to entertain the firm’s appeal. The case highlighted a recurring difficulty faced by taxpayers in making pre-deposits for appeals arising under the Service Tax regime post-transition to GST, due to t

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