M/s ARMY WELFARE HOUSING ORGANISATION v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s ARMY WELFARE HOUSING ORGANISATION
v.
UNION OF INDIA & ORS.
W.P.(C) 13260/2024 & CM APPL. 55400/2024 dated 22.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 140
Rule Number : Rule 142
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Transitional credit – Service Tax – CENVAT Credit – Pre-deposit for CESTAT appeal under section 35F Central Excise Act 1944 read with section 83 Finance Act 1994 – Petitioner challenged CESTAT rejection of appeals for using transitioned CENVAT credit via DRC-03 – CESTAT relied on CBIC Circular dt.28.10.2022 barring DRC-03 for pre-deposit – Petitioner contended pre-GST practice continues relying on CESTAT Circular 28.08.2014 – Rule 142(3) CGST Rules permits DRC-03 for tax, interest and penalty, pre-deposit is component thereof – Held: Transitioned CENVAT credit utilisable via DRC-03 for pre-deposit ,circular prospective – Petitioner to file DRC-03 within 15 days using Haryana GST ledger credits – Appeals restored and numbered for hearing.
Represented By:
Counsel for the Petitioner: V. Lakshmikumaran, L. Badri Narayanan, Charanya Lakshmikumara, Yogendra Aldak, Kunal Kapoor, Advs.
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