TaxTMI 
TaxTMI 
2025 (3) TMI 6
X X X X Extracts X X X X
X X X X Extracts X X X X
....ttri, Adv. ORDER 1. This hearing has been done through hybrid mode. CM APPL. 4242/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 877/2025 & CM APPL. 4241/2025 (for interim stay) 3. The present writ petition has been filed by the Petitioner-M/s DD Interiors under Article 226 of the Constitution of India challenging the impugned order dat....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ted at the time of payment, and that there was considerable uncertainty and confusion with respect to levied rate of taxes, modes of payment. Mr. Ruchir Bhatia, the ld. Counsel for the Petitioner, has pointed out the instructions given by the Ministry of Finance dated 28th October, 2022, as per which, the Central Board of Indirect Taxes & Customs (hereinafter 'CBIC') has clarified that the pre-dep....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... dismissed without going into the merits of the submissions made by petitioner only on the ground that the pre-deposit made by petitioner while filing the appeal was improper. According to respondent No. 3, petitioners could not have made the deposit in the manner they made and, therefore, should be construed to have not complied with the precondition of pre-deposit. Strangely in the order respond....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hs ago. 8. In the circumstances, we hereby quash and set aside the impugned orders dated 13th April 2022 and direct respondent No. 3 to hear petitioner de novo and pass such orders as he deems fit on merits in accordance with law." 6. A mere deposit in the wrong account, that too, when the integrated portal might not have been fully functional or the existence of the same was not within the k....