TMI Blog2022 (10) TMI 264X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - WRIT PETITION NO.6220 OF 2022 - - - Dated:- 3-10-2022 - K. R. SHRIRAM A. S. DOCTOR, JJ. Mr. Prasad Paranjape a/w. Ms. Dhruvi Shah i/b. Patankar and Associates for petitioner. Ms. Neeta Masurkar a/w. Mr. Siddharth C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 29th September 2022. The said Mr. Lal has expressed, in effect, his helplessness since according to him the law as well as the circulars issued does not permit pre-deposit in the manner made by petitioner and even in two cases of petitioner, where he had accepted payment of pre-deposit as made by petitioner, was due to oversight. According to Mr. Lal the proceedings under Central Excise Act, 1944 or Finance Act, 1994 and CGST are separate proceedings and, therefore, payment method used under the old laws, i.e., Central Excise Act, 1944 and Finance Act, 1994 cannot be used for payment under CGST Act. Mr. Lal states that the tools available under the CGST laws may be utilised for making payment under the CGST laws. 5. Without going i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... problem has been taken up by the CBI C with the Principal Chief Commissioner, Mumbai CGST CE Zone by a letter dated 3rd June 2022. The subject itself states Non-acceptance of pre-deposit paid through Form GST DRC-03 for appeal under Service Tax law-Request for issuance of instructions to accept such payment as no other option available for making the pre-deposit before filing of appeals-reg. Paragraph 2 of the said letter also reads as under : 2. Vide said representation, the party has mentioned in their letter that the numerous appeals have been rejected on the ground that the payment made for pre-deposit mandatory under Section 35F of the Central Excise Act, 1944 through CGST cannot be accepted and hence, the appellants have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals within six weeks of this order being uploaded. Before passing any order, respondent no.3 shall grant personal hearing and notice of personal hearing shall be communicated atleast 7 working days in advance. The order to be passed shall be a reasoned order dealing with all submissions of petitioner. 11. Petition disposed. 12. We clarify that we have not made any observation on the merits of the matter. 13 A copy of this order be forwarded to CBI C with a direction to the Secretary of CBI C to place it before the Chairman of the Board immediately for consideration at the first meeting after receiving a copy of this order and the Board shall take a decision and pass suitable instructions in the first meeting that it would hold ..... X X X X Extracts X X X X X X X X Extracts X X X X
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