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2022 (9) TMI 44 - AT - GSTMaintainability of appeal - appeal rejected on the ground that the Appellant had not made the pre deposit as per section 35F of the Central Excise Act, 1944 - requirement to make pre-deposit by debiting the Electronic Cash Ledger and Electronic Credit Ledger - section 41 of the GST Act - HELD THAT:- In M/S. DELL INTERNATIONAL SERVICES INDIA PVT. LTD. VERSUS COMMISSIONER OF CENTRAL TAX GST COMMISSIONERATE [2019 (1) TMI 1033 - CESTAT BANGALORE], the Tribunal accepted the contention of the appellant as learned authorized representative did not dispute that mandatory pre deposit can be made through the CGST Credit. Accordingly, the Tribunal held that mandatory pre deposit can be made through the CGST Credit. Thus, 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.
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