https://www.taxtmi.com/caselaws?id=418485 The court allowed the petitioner, engaged in a chitty business, to pay filing fees for statutory appeals through demand drafts drawn from the State Bank of India within 30 days, provided they had not expired. The court's focus was on procedural compliance, ensuring the appeals would be considered on merits if payment was made within the specified timeframe. The judgment implicitly indicated that stay petitions filed along with the appeals would also be comprehensively reviewed. The respondents' refusal to accept demand drafts was addressed, emphasizing the petitioner's valid attempt to comply within the limitation period. en-us Mon, 17 Jan 2022 00:00:00 +0530 Fri, 18 Feb 2022 07:32:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418485 The court allowed the petitioner, engaged in a chitty business, to pay filing fees for statutory appeals through demand drafts drawn from the State Bank of India within 30 days, provided they had not expired. The court's focus was on procedural compliance, ensuring the appeals would be considered on merits if payment was made within the specified timeframe. The judgment implicitly indicated that stay petitions filed along with the appeals would also be comprehensively reviewed. The respondents' refusal to accept demand drafts was addressed, emphasizing the petitioner's valid attempt to comply within the limitation period. Case-Laws Service Tax Mon, 17 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418485