Treat Interest paid prior to SCN as pre-deposit for SVLDR Scheme: HC

Patanjali Ayurved Ltd. Vs Commissioner of Central Excise & Service Tax & Anr. (Uttarakhand High Court)

The short question that arises for determination in this writ petition is ‘whether the amount paid by the petitioner, under protest, towards interest , prior to issuance of show cause shall be considered as pre-deposit while disposing his application for waiver under ‘Please become a Premium member. If you are already a Premium member, login here to access the full content.