2024 (12) TMI 223 - HC - Service Tax

Validity of pre-deposits made by the petitioners through their electronic cash ledger - Section 83 of the Finance Act 1994 read with Section 35 of the Central Excise Act 1944 - HELD THAT - The issue raised in these petitions is covered by the decision of the Coordinate Bench in RELIANCE INFRASTRUCTURE LIMITED VERSUS THE UNION OF INDIA AND ORS. 2022 (8) TMI 1053 - BOMBAY HIGH COURT . Ultimately the record shows that the petitioners made pre-deposits whether in one form or another. Accepting the respondents hyper-technical contention would only mean that the respondents would have to be directed to refund the amount of pre-deposits made by the petitioners so that the petitioners could once again deposit the same amount to the appeal account. The appellate authority are directed to accept the pre-deposits made as valid pre-deposits and dispose of the petitioners appeal on the merits and in accordance with the law - petition allowed.

Summary

The High Court of Bombay heard two petitions regarding the validity of pre-deposits made through electronic cash ledger under the Finance Act, 1994. The court found that the pre-deposits were valid, quashed the appeal orders, and remanded the matter to the appellate authority for further action. The decision was based on a previous case and the court directed the authority to handle the appeals promptly.