https://www.taxtmi.com/caselaws?id=464812 Mandatory pre-deposit under the GST regime was treated as capable of being made through Form DRC-03 for purposes of Section 83 of the Finance Act, 1994 read with Section 35F of the Central Excise Act, 1944. The later departmental circular dated 28.10.2022 was considered prospective only, because it came into force after the appeal had already been filed. On that basis, the objection that payment through Form DRC-03 was not a valid mode of pre-deposit was rejected, and the deposit was accepted as valid for the present appeal. en-us Mon, 09 Sep 2024 00:00:00 +0530 Sun, 16 Nov 2025 09:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464812 Mandatory pre-deposit under the GST regime was treated as capable of being made through Form DRC-03 for purposes of Section 83 of the Finance Act, 1994 read with Section 35F of the Central Excise Act, 1944. The later departmental circular dated 28.10.2022 was considered prospective only, because it came into force after the appeal had already been filed. On that basis, the objection that payment through Form DRC-03 was not a valid mode of pre-deposit was rejected, and the deposit was accepted as valid for the present appeal. Case-Laws Service Tax Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464812