Maintainability of appeal - making pre-deposit under Central ...

GST

September 1, 2022

Maintainability of appeal - making pre-deposit under Central Excise by debiting the Electronic Cash Ledger and Electronic Credit Ledger - it has to be held that mandatory deposit under section 35F of Excise Act cannot be made by way of debit in the Electronic Credit Ledger maintained under CGST Act - the defect is not cured. However, four weeks time is granted to the appellant to make the mandatory pre-deposit, so as to remove the defect. - AT

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Maintainability of appeal - making pre-deposit under Central ...

GST

September 1, 2022

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