CESTAT Can’t Reject Appeal for Pre-Deposit in Wrong Account: Delhi HC

DD interiors Vs Commissioner of Service Tax & Anr (Delhi High Court) Delhi High Court, in the case of DD Interiors vs. Commissioner of Service Tax & Anr, ruled that the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) cannot reject an appeal solely because the pre-deposit was made in the wrong account. The petitioner challenged the November 8, 2024 order, arguing that the pre-deposit, made in August 2018, was valid despite being credited to an incorrect account. The petitioner cited confusion during the transition to the GST regime, along with a 2022 CBIC clarification, ...