2025 (3) TMI 6

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..... posit and hence the appeal does not deserve consideration on merits. 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 knowledge of the Petitioner, cannot result in a rejection of the appeal on the ground of defects. The matter in the opinion of this Court deserves consideration on merits by the CESTAT. Let a competent official from the Respondent-Department be present on the next date of hearing with the instructions - List on 21st February, 2025.
Justice Prathiba M. Singh And Justice Dharmesh Sharma For the Petitioner : Mr. Ruchir Bhatia, Adv. For the Respondents : Mr. Atul Tripathi, SSC-CBIC with Mr. V.K. Attri, Adv. ORDER .....

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..... ard of Indirect Taxes & Customs (hereinafter 'CBIC') has clarified that the pre-deposit 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 in a similar circumstance, 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: "2. Petitioner had, as required under Section 85 of the Finance Act, 1994 read with Section 35F of the Central Excise Act, 1944, made a pre-deposit in cash through Form GST DRC-03. The appeals were accepted and registered and appeal numbers were allotted. Thereafter, petitioner was called f .....

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..... 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 knowledge of the Petitioner, cannot result in a rejection of the appeal on the ground of defects. The matter in the opinion of this Court deserves consideration on merits by the CESTAT. 7. Ld. Counsel for the Respondents submits that he would seek instructions as to since when the integrated portal has been made operational and has been informed to the assessee/s publicly. 8. Let a competent official from the Respondent-Department be present on the next date of hearing with the instructions. 9. In the meanwhil .....

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