Sodexo India Services Pvt. Ltd Vs Union Of India
Date: October 3, 2022
Subject Matter
CBIC should issue guidelines on whether payment of pre-deposit of Excise and Service Tax can be made through Form GST DRC-03
Summary
It appears that many appellants/assessees are paying the pre-deposit under Section 35F of the Central Excise Act, 1944 through service tax challans, whereas few appellants/assessees are using DRC-03 mode under CGST Act, 2017. it does appear that the…
1. Petitioner is impugning four orders all dated 13 th April 2022 passed by respondent no.3 in the appeals that petitioner had filed. 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,…