CESTAT cannot restore appeals if taxpayer not complies with deposit orders

Commissioner of Central Excise & Service Tax Vs A.K. Singh (Punjab and Haryana High Court) Pelican Tobacco Co. Ltd. appeals against CESAT’s jurisdiction in Punjab and Haryana High Court. Analysis of non-compliance with deposit orders and legal process misuse. In a recent judgment by the Punjab and Haryana High Court, the court addressed a matter involving the Customs, Excise and Service Tax Appellate Tribunal (CESAT) and the Director of M/s Pelican Tobacco Co. Ltd., Mr. A.K. Singh. The appeals were directed against the CESAT’s orders dated 27.08.2018, which restored the appeals...