MS DD INTERIORS vs COMMISSIONER OF SERVICE TAX & ANR.

Judgment text excerpt

$~17 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 21st February, 2025 + W.P.(C) 877/2025 &CM APPL. 4241/2025 M/S DD INTERIORS .....Petitioner Through: Mr. Ruchir Bhatia, Adv. versus COMMISSIONER OF SERVICE TAX & ANR. .....Respondents Through: Mr. Atul Tripathi, SSC, CBIC and Mr. Shubham Mishra, along with IO in person Mr. Lal Dev Rajak, Assistant Commissioner, CGST and Mr. Himanshu Dubey, Inspector. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. 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 dated 8th November, 2024, by which the Customs, Excise & Service Tax Appellate Tribunal (hereinafter ‘CESTAT’) has returned the appeal due to non-compliance of the pre-deposit condition mandated under Section 35F of the Central Excise Act, 1944. 3. Admittedly, the pre-deposit was made by the Petitioner way back on 13th August, 2018 and 17th August, 2018 itself for a sum of Rs. 1,60,600/- and Rs. 4,750/- respectively. The Petitioner has also submitted the challans Signature Not Verified Digitally Signed By:RAHUL W.P.(C) 877/2025 Page 1 of 7 Signing Date:27.02.2025 19:06 showing the deposit. The ground taken in the impugned order is that the same was deposited in a wrong account and therefore credit cannot be given of the pre-deposit and hence the appeal does not deserve consideration on merits. 4. The case of the Petitioner is that, Good and Services Tax regime (hereinafter ‘GST’) was recently enacted at the time of payment, and that there was considerable uncertainty and confusion with respect to levied rate of taxes, modes of payment. 5. Mr. Ruchir Bhatia, the ld. C