2024 (5) TMI 1485 - AT - Indian Laws

Shortfall in pre-deposit amount - HELD THAT - The receipt of Rs. 1,60,600/- towards the Service Tax payment cannot be treated as payment for the purpose of pre deposit. The receipt for the amount of Rs. 4750/- which is under the CGST payment cannot also be considered. However, the payment of Rs. 54,800/- is under the Central Excise and Service tax payment. It can be considered towards the pre-deposit. Thus, there is short fall of pre-deposit. Let a fresh notice be issued to the appellant with a copy of this order mentioning therein that the appellant may make the deposit within a period of 6 weeks. In case the deposit is not made, an appropriate order may be passed for non-compliance of statutory requirement. List on July 15, 2024.

Summary

The receipt of Rs. 1,60,600 and Rs. 4750 cannot be treated as pre-deposit for Service Tax and CGST, respectively. However, the payment of Rs. 54,800 towards Central Excise and Service tax can be considered. A fresh notice is to be issued for the shortfall of pre-deposit, with a deadline of 6 weeks for compliance. List on July 15, 2024.