Pursuant to the direction issued by the Bombay High Court in Sodexo India Services Pvt. Ltd vs The Union of India and Ors [Writ Petition No.6220/2022] , the Central Board of Indirect Tax and Customs (CBIC) has issued instructions regarding pre-deposit of payment method for cases pertaining to Central Excise and Service Tax, to all Chief & Principal Commissioners of CGST and the Principal Director-General that, payments through DRC-03 under CGST regime is not a valid mode of payment for making pre-deposits under Section 35F of the Central Excise Act, 1944 read with the Section 83 of the Finance Act,1944.
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