Pre-Deposit via Electronic Cash Ledger for Service Tax Valid: Bombay HC

In Net India Pvt. Ltd. Vs Union of India (Bombay High Court) In Net India Pvt. Ltd. vs. Union of India, the Bombay High Court addressed whether pre-deposits made via electronic cash ledgers are valid under Section 83 of the Finance Act, 1994, read with Section 35 of the Central Excise Act, 1944. The petitioners had made the required pre-deposits using their electronic cash ledgers in compliance with procedural requirements. The appellate authority acknowledged these payments in its affidavits, clarifying that such payments are equivalent to cash payments. The court was also guided by a similar...