https://www.taxtmi.com/caselaws?id=786414 Pre-deposit made through DRC-03 by debiting the electronic cash/credit ledger constitutes a valid pre-deposit and must be accepted as compliance with the statutory pre-deposit requirement; consequently, a hyper-technical demand to refund and redeposit in a different form is rejected. The appellate authority was required to decide the appeal on merits with points for determination, the decision thereon and reasons as mandated by appellate procedure; because the Commissioner (Appeals) failed to record such a merits determination, the matter is remanded for a fresh de novo hearing. Appeal allowed by way of remand with observation that valid pre-deposit was made prior to filing the appeal. en-us Wed, 29 Oct 2025 00:00:00 +0530 Thu, 12 Feb 2026 09:03:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786414 Pre-deposit made through DRC-03 by debiting the electronic cash/credit ledger constitutes a valid pre-deposit and must be accepted as compliance with the statutory pre-deposit requirement; consequently, a hyper-technical demand to refund and redeposit in a different form is rejected. The appellate authority was required to decide the appeal on merits with points for determination, the decision thereon and reasons as mandated by appellate procedure; because the Commissioner (Appeals) failed to record such a merits determination, the matter is remanded for a fresh de novo hearing. Appeal allowed by way of remand with observation that valid pre-deposit was made prior to filing the appeal. Case-Laws Service Tax Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786414