https://www.taxtmi.com/caselaws?id=762643 Pre-deposits made through the electronic cash ledger were treated as valid for the statutory appeal requirement where the petitioners had paid the amount in DRC-03 through that ledger. The Court accepted the respondents' position that such payment was equivalent to cash payment on the facts presented, and treated the issue as covered by a coordinate Bench decision. A hyper-technical objection requiring refund and redeposit of the same amount was rejected, and the appellate authority was directed to accept the pre-deposit and decide the appeals on merits. en-us Mon, 02 Dec 2024 00:00:00 +0530 Thu, 05 Dec 2024 08:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762643 Pre-deposits made through the electronic cash ledger were treated as valid for the statutory appeal requirement where the petitioners had paid the amount in DRC-03 through that ledger. The Court accepted the respondents' position that such payment was equivalent to cash payment on the facts presented, and treated the issue as covered by a coordinate Bench decision. A hyper-technical objection requiring refund and redeposit of the same amount was rejected, and the appellate authority was directed to accept the pre-deposit and decide the appeals on merits. Case-Laws Service Tax Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762643