Pre-deposit compliance dispute over payment credited to the wrong account led to interim protection pending departmental clarification.

Pre-deposit compliance under Section 35F of the Central Excise Act was disputed where the amount was said to have been deposited but credited to the wrong account during the GST transition. The writ also raised whether interim protection should continue pending departmental clarification on the portal mechanism and the availability of public guidance. The court directed the department to place instructions on the next date and ordered that no coercive step be taken meanwhile, with the matter listed for further hearing.

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Issues: Whether the appeal could be rejected for alleged non-compliance of the pre-deposit condition when the amount had been deposited but credited in a wrong account, and whether interim protection was warranted pending clarification from the department.

Analysis: The writ petition questioned the return of the appeal by the appellate tribunal on the ground that the pre-deposit mandated under Section 35F of the Central Excise Act, 1944 had been made in the wrong account. The deposit receipts were stated to be available, and the dispute centred on the effect of the payment mode during the transition to the GST regime and the operational status of the integrated portal. The Court also noted the need for instructions from the department on the availability and public communication of the portal mechanism.

Outcome: The respondent-department was directed to place instructions on the next date, no coercive step was to be taken against the petitioner in the meantime, and the matter was listed for further hearing.

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