![Taxpayer Paid Rs. 1.8 Lakh Without Specifying Purpose: Calcutta HC Directs CGST to Treat it as Statutory Pre-Deposit in Service Tax Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/03/02/2127607-calcutta-hc-directs-cgst-treat-statutory-pre-deposit-service-tax-appeal-taxscan.webp "Taxpayer Paid Rs. 1.8 Lakh Without Specifying Purpose: Calcutta HC Directs CGST to Treat it as Statutory Pre-Deposit in Service Tax Appeal [Read Order]")
Taxpayer Paid Rs. 1.8 Lakh Without Specifying Purpose: Calcutta HC Directs CGST to Treat it as Statutory Pre-Deposit in Service Tax Appeal [Read Order]
In a recent ruling, the Calcutta High Court held that if a taxpayer has already paid Rs. 1.8 lakh to the CGST department without mentioning the...
![CESTAT Cannot Reject Appeal merely because Pre-Deposit was Made in Wrong Account: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/CESTAT-Reject-Appeal-Merely-Pre-Deposit-Pre-Deposit-was-Made-in-Wrong-Account-CESTAT-Cannot-Reject-Appeal-Delhi-HC-taxscan.jpg "CESTAT Cannot Reject Appeal merely because Pre-Deposit was Made in Wrong Account: Delhi HC [Read Order]")
![Amount deposited as pre-deposit u/s 35 of the Central Excise Act subject to refund along with interest: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Amount-pre-deposit-Central-Excise-Act-interest-CESTAT-Amount-deposited-as-pre-deposit-Central-Excise-Act-subject-to-refund-along-with-interest-taxscan.jpg "Amount deposited as pre-deposit u/s 35 of the Central Excise Act subject to refund along with interest: CESTAT [Read Order]")
![Kerala HC allows to make Mandatory Deposit of 7.5 % Service Tax to file Appeal before Commissioner of Central Excise (Appeals) u/s 35F of Central Excise Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Kerala-High-court-Mandatory-Deposit-Service-Tax-Commissioner-of-Central-Excise-Central-Excise-Act-taxscan.jpg "Kerala HC allows to make Mandatory Deposit of 7.5 % Service Tax to file Appeal before Commissioner of Central Excise (Appeals) u/s 35F of Central Excise Act [Read Order]")
Payment of Pre-Deposit is allowable when Assessee was Unaware of the Mandatory Payment: Jharkhand HC [Read Order]
The Jharkhand High Court (HC) in its recent judgement held that the payment of Pre-Deposit is allowable when the assessee was unaware of the mandatory payment. Mukesh Kumar Singh, the Petitioner...
![Payment of Pre-Deposit is allowable when Assessee was Unaware of the Mandatory Payment: Jharkhand HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Payment-Pre-Deposit-Assessee-Mandatory-Payment-Jharkhand-HC-Jharkhand-High-Court-Unaware-of-the-Mandatory-Payment-Taxscan-.jpg "Payment of Pre-Deposit is allowable when Assessee was Unaware of the Mandatory Payment: Jharkhand HC [Read Order]")
![Interest cant be allowed on Seized Currency notes on Release: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Interest-Seized-Currency-notes-on-Release-Seized-Currency-notes-CESTAT-taxscan.jpg "Interest cant be allowed on Seized Currency notes on Release: CESTAT [Read Order]")
When a person has no respect for order of Highest Court of land then what to talk of Tribunal: CESTAT lashes out on Non-Remittance of Pre-Deposit [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh lashed out on non-remittance of pre deposit. The Tribunal directed the Appellant to deposit Rs.50 Lakhs within a period...
![When a person has no respect for order of Highest Court of land then what to talk of Tribunal: CESTAT lashes out on Non-Remittance of Pre-Deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Highest-Court-land-Tribunal-CESTAT-Pre-Deposit-taxscan.jpeg "When a person has no respect for order of Highest Court of land then what to talk of Tribunal: CESTAT lashes out on Non-Remittance of Pre-Deposit [Read Order]")
Setback to Emaar MGF Construction: CESTAT disallows Interest on refund of amount towards Predeposit [Read Order]
In a Setback to Emaar MGF Constructions, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), New Delhi Bench disallowed interest on refund of amount towards predeposit. The...
![Setback to Emaar MGF Construction: CESTAT disallows Interest on refund of amount towards Predeposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Emaar-MGF-Construction-CESTAT-interest-on-refund-amount-Predeposit-taxscan.jpg "Setback to Emaar MGF Construction: CESTAT disallows Interest on refund of amount towards Predeposit [Read Order]")
Mandatory deposit u/s 35F can't be made of Debit in Electronic Credit Ledger under GST: CESTAT [Read Order]
The Allahabad bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the mandatory deposit under section 35F of the Central Excise Act, 1944 can’t be made of debit in an...
![Mandatory deposit u/s 35F cant be made of Debit in Electronic Credit Ledger under GST: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/deposit-Electronic-Credit-Ledger-GST-CESTAT-taxscan.jpeg "Mandatory deposit u/s 35F cant be made of Debit in Electronic Credit Ledger under GST: CESTAT [Read Order]")
![Assesse is entitled for an Interest of 12% on Pre-Deposit Amount u/s 35F: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Assesse-Interest-Pre-Deposit-Amount-CESTAT-Section-35F-Taxscan.jpeg "Assesse is entitled for an Interest of 12% on Pre-Deposit Amount u/s 35F: CESTAT [Read Order]")
CESTAT Larger bench Confirms Separate Payment of 7.5% & 10% Pre-Deposit for 1st and 2nd Appeals under Excise, Customs Act
Amount of Pre-deposit filed at the time of First appeal would not be adjusted towards the amount payable on second appeal. In a significant ruling, the larger bench of the CESTAT, Delhi held that...
