2026 (9) TMI 350

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....oners: Mr. Pavan Kumar Nath, Advocate. For the Respondents: Mr. Shobhit Saharia, Advocate. ORDER (1) Mr. Pavan Kumar Nath, Advocate, for the petitioners. Mr. Shobhit Saharia, Advocate, for the respondents. (2) Since the issue involved in all these writ petitions is identical, therefore, these are being heard and decided together by this common judgment. However, for brevity, facts of W....

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....ing DIN-20230354AA000081808E dated 16-03-2023 passed by the Respondent No. 2 (Commissioner of Good and Service Tax-Appeals) (Annexure 6); (2) issue writ, order or direction in the nature of mandamus directing the Respondent No 2 to treat the pre-deposit-tax of Rs. 56,650/- deposited by the Petitioner on 13-07-2022 as a valid mode of payment in compliance of Section 35 F of the Central Exc....

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....refused to hear the appeal filed by petitioner on merits and it was dismissed only due to non-compliance of provision contained in Section 35F of Central Excise Act. (5) Per contra, Mr. Shobhit Saharia submits that as per circulars, issued by Central Board of Indirect Taxes and Customs (CBIC), the amount of pre-deposit was to be deposited through ICEGATE Portal of CBIC, however petitioner alleg....