2025:JHHC:24776-DB -1 of 2- IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 3978 of 2025 M/s Anil Kumar Suman, PAN No. ASGPS4196K, proprietor - Sri Anil Kumar Suman, Son of Late Sri Ram Binayak Singh, having office at MIG- R 28, Housing Colony, Near Shiv Mandir, P.O. and P.S.-Dhanbad, District - Dhanbad. … … … Petitioner Versus 1. Union of India; 2. The Commissioner (Appeals), Central Goods and Services Tax & Central Excise Department Ranchi, 2nd and 3rd Floor, Grand Emerald Building, Ashok Nagar, P.O. Ashok Nagar and P.S. Argora, District Ranchi; 3. The Assistant Commissioner, Central Goods and Services Tax & Central Excise Department (North Division) Dhanbad, Vishti Para, H.E. School Road, Hirapur, P.O. and P.S. - Dhanbad, District Dhanbad. .… … … Respondents --------- CORAM: HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR --------- For the Petitioner: Mr. Aditya Kumar Choudhary, Advocate For the Respondents: Mr. Amit Kumar, Advocate --------- 03/Dated: 21.08.2025 1. Heard. 2. The appellate authority has dismissed the appeal preferred by the petitioner solely on the ground that the petitioner has failed to make the payment of mandatory pre-deposit as stipulated under Section 35 of the Central Excise Act, 1944 which is also applicable for service tax vide Section 83 of the Finance Act, 1994. This finding on the face of it is wrong as the petitioner has already made the requisite deposit on 10.09.2024 as is evident from Annexure-11. 3. Therefore, in such circumstances, the order passed by the appellate authority dated 05.11.2024 (Annexure-13) cannot be sustained and it is accordingly, quashed and set aside and the matter is remanded 2025:JHHC:24776-DB -2 of 2- back to the appellate authority who shall now proceed to decide the case in accordance with law. 4. The parties are directed to appear before the appellate authority on 01.09.2025 and the appellate authority shall decide the matter on merits in accordance with law. 5. Pending application, if any, stands disposed of. (Tarlok Singh Chauhan, C.J.) (Rajesh Shankar, J.) N.A.F.R. APK/VK.