{"id":263767,"date":"2022-03-16T12:00:20","date_gmt":"2022-03-16T06:30:20","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=263767"},"modified":"2022-03-25T09:25:13","modified_gmt":"2022-03-25T03:55:13","slug":"cestat-amount-deposited-during-the-investigation-ipso-facto-becomes-pre-deposit-when-the-assessee-carries-the-dispute-before-the-appellate-forum","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/03\/16\/cestat-amount-deposited-during-the-investigation-ipso-facto-becomes-pre-deposit-when-the-assessee-carries-the-dispute-before-the-appellate-forum\/","title":{"rendered":"CESTAT | Amount deposited during the investigation, ipso facto, becomes pre-deposit when the assessee carries the dispute before the Appellate Forum"},"content":{"rendered":"

Customs Excise and Service Tax Appellate Tribunal: <\/strong>Anil Choudhary (Judicial Member) dismissed applications filed by the Revenue pertaining to rectification of mistakes.<\/p>\n

All the appeals had arisen from the common order-in-appeal, whereby the claim of interest on the amount deposited during investigation, and was finally refunded on being successful in appeal, was denied holding that the amount deposited during the investigation, ipso facto, becomes pre-deposit when the assessee carries the dispute before the Appellate Forum.<\/p>\n

The Tribunal found that there was no error in the Final Order and the Rectification of Mistake Applications were without any merit.[Hitesh Industries v. Commr. of CGST, 2022 SCC OnLine CESTAT 60<\/b><\/a>, decided on 09-03-2022]<\/p>\n

\n

Shri Bipin Garg and Ms J. Kainaat, Advocates for the appellant.<\/p>\n

Shri Pradeep Gupta, Authorised Representative for the respondent\/Department<\/p>\n

\n

Suchita Shukla, Editorial Assistant has reported this brief.<\/span><\/h4>\n","protected":false},"excerpt":{"rendered":"

Customs Excise and Service Tax Appellate Tribunal: Anil Choudhary (Judicial Member) dismissed applications filed by the Revenue pertaining to rectification of mistakes. <\/p>\n","protected":false},"author":67011,"featured_media":261214,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[8991,2583,47452],"class_list":["post-263767","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-appeal","tag-Investigation","tag-pre-deposit"],"yoast_head":"\nCESTAT | Amount deposited during the investigation, ipso facto, becomes pre-deposit when the assessee carries the dispute before the Appellate Forum | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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ITAT, Delhi answers","author":"Editor","date":"July 4, 2024","format":false,"excerpt":"The two assessees, despite the fact that they are a Co-operative Thrift and Credit Society, were refused the deduction under Section 80P(2)(a)(i) of the Income Tax Act, 1961 by the Commissioner of Income Tax (Appeals).","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Income Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/03\/Income-Tax-Appellate-Tribunal.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":261351,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/02\/09\/unless-7-5-of-the-penalty-is-deposited-when-the-penalty-is-in-dispute-the-appeal-cannot-be-entertained-by-the-tribunal\/","url_meta":{"origin":263767,"position":4},"title":"CESTAT | Unless 7.5% of the penalty is deposited when the penalty is in dispute, the appeal cannot be entertained by the Tribunal","author":"Editor","date":"February 9, 2022","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Sulekha Beevi, C.S. (Judicial Member) and P. Anjani Kumar (Technical Member) decided on an appeal which was filed in the matter of non-compliance with the pre-deposit. It was alleged that M\/s. Sri Vasavi Gold and Bullion Pvt. Ltd. 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