Calcutta HC directs filing of affidavit to determine validity of CBIC instruction on pre-deposit payment mode

Central Arya Road Transport Vs Principal Commissioner of CGST And Central Excise (Calcutta High Court) Calcutta High Court directed respondent to file affidavit to decide validity of the instruction no. CBIC-240137/14/2022- Service Tax dated 28.10.2022 with respect to pre-deposit payment mode. Facts- This appeal is directed against the order passed by the learned Tribunal rejecting the appeal filed by the appellant on the ground that the pre deposit has not been paid by cash but has been paid through the GST DRC-03. The substantial question raised by the appellant is that i) Whether the Instru...