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2022 (10) TMI 264 - HC - Service TaxMaintainability of petition - improper pre-deposit made by petitioner while filing the appeal - Section 85 of the Finance Act, 1994 read with Section 35F of the Central Excise Act, 1944 - HELD THAT:- This is a matter that requires to be resolved by the Central Board of Indirect Taxes and Customs (CBI & C). From the affidavit filed by Mr. Lal, it appears that many appellants/assessees were paying the pre-deposit under Section 35F of the Central Excise Act, 1944 through service tax challans, whereas few appellants/assessees were using DRC-03 mode under CGST Act, 2017. Some appellants are filing appeals after making pre-deposit payments through DRC-30/GSTR-3B. This has very wide ramifications and certainly requires the CBI & C to step in and issue suitable clarifications/guidelines/ answers to the FAQs. We would expect CBI & C to take immediate action since the issue has been escalated by Mr. Lal over eight months ago. The respondent no.3 are directed to hear petitioner denovo and pass such orders as he deems fit on merits in accordance with law - petition disposed off.
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