Subscribe to BCA Journal Know More

May 2024

Service Tax

By Puloma Dalal | Jayesh Gogri | Mandar Telang, Chartered Accountants
Reading Time 2 mins

I. SUPREME COURT

2 (2024) 16 Centax 121 (S.C.) KantilalBhagujiMohite vs. Commissioner Of Central Excise And Service Tax, Pune-III dated 14th February, 2024

Payment of pre-deposit under section 35F of Central Excise Act, 1944 is mandatory for filling an appeal in CESTAT.

FACTS

Appellant initially filed an appeal with CESTAT. However, appeal was dismissed as petitioner did not submit mandatory pre-deposit, as per section 35F of Central Excise Act, 1944. Aggrieved by dismissal, petitioner filed a Writ Petition in Hon’ble High Court of Bombay alleging that appeal was dismissed without considering merits, thereby violating Article 14 and Article 19(1)(g) of Constitution of India. However, Hon’ble High Court also upheld dismissal. Hon’ble Bombay High Court had ruled that the right to file an appeal is a statutory-conditional right and compliance of it is mandatory. Being aggrieved by the rejection, Appellant filed a Special Leave Petition at Hon’ble Supreme Court.

Read More
Download PDF

You May Also Like

Goods And Services Tax

Allied Laws