Appeal allowed where pre-deposit made through Form GST DRC-03 due to technical glitch

[CA Bimal Jain]

The Hon’ble Andhra Pradesh High Court in the case of M/S. SRI SAPTHAGIRESWARA OIL MILL VERSUS THE ASSISTANT COMMISSIONER (ST) (FAC) , THE ADDITIONAL COMMISSIONER (ST) , THE DEPUTY ASSISTANT COMMISSIONER (ST) , STATE OF ANDHRA PRADESH, UNION OF INDIA, M/S. RAVI TRADERS - 2024 (2) TMI 477 - ANDHRA PRADESH HIGH COURT set aside the Impugned Rejection Order in case where the appeal filed was rejected on the ground that, pre-deposit was made through Form GST DRC-03 instead of the required Form APL-01, due to technical glitch.

Facts:

Manjunatha Oil Mill (“the Petitioner”) aggrieved by the rejection of appeals filed against the assessment orders passed by the Revenue Department (“the Respondent”),  filed a writ petition, on the ground that, the pre-deposit was made through Form GST DRC-03 instead of the required Form APL-01 due to technical glitch, therefore, the Respondent is not empowered to consider the amount paid through Form GST DRC-03 as 10 percent pre-deposit for filing of appeal.

Held:

The Hon’ble Andhra Pradesh High Court in the case of M/S. SRI SAPTHAGIRESWARA OIL MILL VERSUS THE ASSISTANT COMMISSIONER (ST) (FAC) , THE ADDITIONAL COMMISSIONER (ST) , THE DEPUTY ASSISTANT COMMISSIONER (ST) , STATE OF ANDHRA PRADESH, UNION OF INDIA, M/S. RAVI TRADERS - 2024 (2) TMI 477 - ANDHRA PRADESH HIGH COURT set aside the appeal rejection order and remanded back the matter to the Respondent for further consideration on factual aspects and condonation of delay.

Relevant Provision:

Section 107(6) of the CGST Act:

“(6) No appeal shall be filed under sub-section (1), unless the appellant has paid-

(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and

(b) a sum equal to ten per cent. of the remaining amount of tax in dispute arising from the said order subject to a maximum of twenty-five crore rupees, in relation to which the appeal has been filed.

Provided that no appeal shall be filed against an order under sub-section (3) of section 129, unless a sum equal to twenty-five per cent. of the penalty has been paid by the appellant.”

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