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Taxpayers Can’t Be Penalised For Service Tax Portal Becoming Non Functional After GST Migration: Delhi HC Allows Pre-Deposit Made Under Excise Head Towards Service Tax Appeal 

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The Delhi High Court has directed the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) to hear the company’s appeal on merits after accepting the pre-deposit that was mistakenly paid under the Central Excise Head rather than under the Service Tax Head and held that taxpayers cannot be penalised for service-tax portal becoming non-functional after…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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