Appeal dismissed for non-payment of mandatory pre-deposit – HC restores appeal subject to payment of deposit

Amar Enterprises Vs Commissioner Central GST & Central Excis (Jharkhand High Court)

Admittedly, petitioner is an unregistered dealer. His appeal has been dismissed on the ground of non-payment of mandatory pre-deposit. It does not appear that there was intent on the part of the petitioner to avoid payment of pre-deposit @7.5% as provided under the amended section 35F of Central Excise Act, 1944. Respondents have also adverted to the facility provided under the RBI Instruction for making such pre-deposit by unregistered d

Please become a Premium member. If you are already a Premium member, login here to access the full content.