Excise - Cestat Allahabad: Mandatory pre-deposit u/s 35F of Central Excise Act cannot be made by way of debit in the Electronic Credit Ledger maintained under the CGST Act – Even "Output Tax" under GST could not be equated to the pre-deposit required to be made in terms of Section 107 (6) [Order attached]

Admin
08-Sep-2022 04:01:08