Appellate jurisdiction over baggage imports is excluded, requiring confiscation challenges involving passenger-carried gold to proceed by statutory re...
Article 227 review permits intervention in arbitration only for manifest, patent inherent jurisdictional defects, not representational authority dispu...
Manner of payment of Pre-deposit amount before filing of appeal against demand of service tax - Admissibility of payment of pre-deposit using DRC-03 - The appellant argued that they had deposited the pre-deposit using the input tax credit available in their DRC-03 under CGST regime. - Considering the absence of a specific provision allowing pre-deposit via DRC-03, the Tribunal rejected the appellant's argument and relied on various judicial precedents to affirm that such a method was not permissible under Section 35F.
Manner of payment of Pre-deposit amount before filing of appeal against demand of service tax - Admissibility of payment of pre-deposit using DRC-03 - The appellant argued that they had deposited the pre-deposit using the input tax credit available in their DRC-03 under CGST regime. - Considering the absence of a specific provision allowing pre-deposit via DRC-03, the Tribunal rejected the appellant's argument and relied on various judicial precedents to affirm that such a method was not permissible under Section 35F.
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TaxTMI 
TaxTMI 
of 4902 
