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TMI Blog2025 (3) TMI 7X X X X Extracts X X X X X X X X Extracts X X X X ..... t have been rejected merely on the ground that it was deposited on a wrong account especially when the said integrated portal was not even available for the Petitioner at the time of the initial deposit. Following the decision of the Bombay High Court in Sodexo India Services Pvt. Ltd. vs. Union of India [2022 (10) TMI 264 - BOMBAY HIGH COURT], this Court is, therefore, inclined to direct that the appeal would now be heard by CESTAT on merits without any further deposit being insisted upon. The deposit already made shall be treated as satisfaction of the pre-deposit condition. Conclusion - The appeal would be heard by CESTAT on merits without any further deposit being insisted upon. The deposit already made was deemed sufficient to satisf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there was considerable uncertainty and confusion with respect to levied rate of taxes, modes of payment. 5. 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-deposits have to be made in the integrated portal. The Petitioner also relies upon the Bombay High Court judgment in Sodexo India Services Pvt. Ltd. vs. Union of India (2022 SCC OnLine Bom 11975) where under similar circumstances, the High Court had allowed the writ petition and ordered the appeals to be heard on merits by the CESTAT. The relevant paragraphs are read as under: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I & C to step, in and issue suitable clarifications/guidelines/answers to the FAQs. We would expect CBI & C to take immediate action since the issue has been escalated by Mr. Lal over eight months 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. Mr. Ruchir Bhatia, ld. Counsel also relies upon a recent decision of the CESTAT, Allahabad, where Sodexo has been followed and the CESTAT Allahabad Bench has also held that such non-hearing on merits would amount to denial of substantial justice. The relevant portions of the CESTAT Allahabad order in M/s Shri Krish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew of the subsequent Instruction dated 18.4.23. 6. In view of the above discussion and by respectfully following the decision of the Hon'ble High Court, we find it appropriate to remand the matter to the learned Commissioner (Appeals) to decide the appeal on merits without further visiting the aspect of pre-deposit. Needless to mention all issues are kept open. Appellant would not seek refund of the pre-deposit till the appeal is finally decided by the learned Commissioner (Appeals). The appeal filed by the Appellant is allowed by way of remand to the Commissioner (Appeals)." 7. In the present case, the deposit of the 7.5% was made in an account when the integrated portal was not fully functional. This Court had on the last occasio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.5% of the disputed amount via DRC-03 when filing the appeal before the Appellate Tribunal." 9. Therefore, there is no dispute about the fact that 7.5% was initially deposited before the Commissioner (Appeals) at that time when the integrated portal did not exist. Thereafter, while approaching the CESTAT, the remaining 2.5%has been deposited by the Petitioner. Thus, in effect the entire 10% which is the pre-deposit amount, stood deposited. 10. Considering these circumstances, the appeal could not have been rejected merely on the ground that it was deposited on a wrong account especially when the said integrated portal was not even available for the Petitioner at the time of the initial deposit. 11. Following the decision of the Bombay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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