https://www.taxtmi.com/caselaws?id=766621 The HC addressed a writ petition against a CESTAT order that dismissed an appeal due to non-compliance with the pre-deposit condition under Section 35F of the Central Excise Act, 1944. The petitioner had deposited the amount in the wrong account, citing confusion from the GST regime's introduction. The HC emphasized that procedural errors, especially due to unclear guidelines during GST implementation, should not lead to appeal rejection. The court ordered no coercive actions against the petitioner, requiring the Respondent-Department to clarify the operational status of the integrated portal, with further hearing set for 21st February 2025. en-us Thu, 23 Jan 2025 00:00:00 +0530 Sat, 01 Mar 2025 08:25:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766621 The HC addressed a writ petition against a CESTAT order that dismissed an appeal due to non-compliance with the pre-deposit condition under Section 35F of the Central Excise Act, 1944. The petitioner had deposited the amount in the wrong account, citing confusion from the GST regime's introduction. The HC emphasized that procedural errors, especially due to unclear guidelines during GST implementation, should not lead to appeal rejection. The court ordered no coercive actions against the petitioner, requiring the Respondent-Department to clarify the operational status of the integrated portal, with further hearing set for 21st February 2025. Case-Laws Central Excise Thu, 23 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766621