CESTAT Must Hear Appeal Despite pre-deposit Under Wrong Head: Delhi HC

Navin Road Lines Vs Assistant Registrar Customs Excise And Service Tax (Delhi High Court)

The petitioner filed a writ petition under Articles 226 and 227 of the Constitution challenging an order dated 8 January 2025 issued by the Central Excise & Service Tax Appellate Tribunal (CESTAT). The dispute concerns the Tribunal’s refusal to entertain the petitioner’s appeal on the basis that the required pre-deposit had not been made correctly. Although the petitioner had deposited the amount, it was paid under the “Excise Head” instead of the designated category due to issues

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