{"id":4860,"date":"2025-07-15T17:29:17","date_gmt":"2025-07-15T11:59:17","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=4860"},"modified":"2025-07-15T17:29:17","modified_gmt":"2025-07-15T11:59:17","slug":"hc-validates-pre-deposit-payment-via-electronic-cash-ledger","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/hc-validates-pre-deposit-payment-via-electronic-cash-ledger","title":{"rendered":"HC Validates Pre-Deposit Payment via Electronic Cash Ledger"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000400908\/pre-deposit-payment-via-electronic-cash-ledger-drc-03-is-valid-for-appeal-hearing-hc\">In Net India Pvt. Ltd. Versus Union of India (2025) 32 Centax 131 (Bom.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>M.S. Sonak<\/strong> &amp; <strong>Jitendra Jain<\/strong>, JJ.<\/li>\n<li><strong>Dr. Avinash Poddar V.C. a\/w. Ms Deepali Kamble S\/Shri Prakash Shah a\/w. Jas Sanghavi i\/b.<\/strong> PDS Legal, for the Petitioner.<\/li>\n<li><strong>S\/Shri Y.R. Mishra a\/w. S.D. Deshpande, Satyaprakash Sharma, Karan Adik a\/w. Ms Niyati Mankad V.C. &amp; Akash Singh<\/strong>, for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The petitioner filed an appeal before the Commissioner (Appeals) and made the mandatory pre-deposit by utilising the Electronic Cash Ledger through Form DRC-03. The petitioner submitted that such payment constituted a valid pre-deposit as required under Section 35F of the Central Excise Act, 1944, read with Section 83 of the Finance Act, 1994. The petitioner relied upon the decision of the Coordinate Bench in Reliance Infrastructure Ltd. [2023 (69) G.S.T.L. 25 (Bom.)] and the averments made by the Departmental authority in its affidavit stating that payment from the Electronic Cash Ledger was as good as a cash payment. The Revenue contended that allowing pre-deposit through the credit ledger could lead to absurd results, but the petitioner submitted that the present case pertained only to payment through the Electronic Cash Ledger and not through the credit ledger.<\/p>\n<p>The issue was whether the pre-deposit made in Form DRC-03 by debiting the Electronic Cash Ledger was valid for the purpose of hearing the appeal, and the matter was accordingly placed before the High Court of Bombay.<\/p>\n<h2><em>High Court Held<\/em><\/h2>\n<p>The High Court of Bombay held that the pre-deposit made by the petitioner in Form DRC-03 through the Electronic Cash Ledger was to be treated as valid and directed the Commissioner (Appeals) to accept the same for the purpose of hearing the appeal on merits. The Court referred to the decision in Reliance Infrastructure Ltd. [2023 (69) G.S.T.L. 25 (Bom.)] and the Departmental authority\u2019s affidavit admitting that payment from the Electronic Cash Ledger was equivalent to a cash payment. The Court held that the Revenue\u2019s contention regarding possible absurd results arising from the use of the credit ledger could not be accepted, as the subject case was not concerned with deposits made using the credit ledger.<\/p>\n<p>The Court further held that accepting such a hyper-technical contention would amount to directing the refund of the pre-deposit so that the petitioner could deposit the same amount again as pre-deposit. The petitions were allowed in favour of the assessee.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2023%20(69)%20G.S.T.L.%2025%20(Bom.)&amp;itemType=AP\">Reliance Infrastructure Ltd. v. Union of India<\/a> \u2014 2023 (69) G.S.T.L. 25 (Bom.) = (2022) 1 Centax 96 (Bom.) \u2014 Followed [Para 9]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: In Net India Pvt. Ltd. Versus Union of India (2025)&hellip;<\/p>\n","protected":false},"author":8,"featured_media":4877,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-4860","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>HC Validates Pre-Deposit Payment via Electronic Cash Ledger<\/title>\n<meta name=\"description\" content=\"Bombay HC holds pre-deposit made via Form DRC-03 using Electronic Cash Ledger is valid for appeal under Section 35F; rejects Revenue\u2019s objections.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.centaxonline.com\/blog\/hc-validates-pre-deposit-payment-via-electronic-cash-ledger\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"HC Validates Pre-Deposit Payment via Electronic Cash Ledger\" \/>\n<meta property=\"og:description\" content=\"Bombay HC holds pre-deposit made via Form DRC-03 using Electronic Cash Ledger is valid for appeal under Section 35F; 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