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2024 (2) TMI 477 - ANDHRA PRADESH HIGH COURTCondonation of delay in filing appeal - appeals were rejected on the main ground that the pre-deposit was made through wrong format - HELD THAT:- In the impugned Orders, nothing is mentioned about the filing of the delay condoning petitions and the non satisfaction over the reasons submitted for such delay. Be that as it may, as rightly submitted by the learned counsel for the petitioners, the appeals were rejected on the main ground that the pre-deposit was made through wrong format i.e., Form GST DRC-03 instead of Form APL-01. The submission of the learned counsel for the petitioners is that due to technical glitch, they had to make the pre-deposit through Form GST DRC-03 instead of APL-01 and it is not a willful act. Whether the petitioners were forced to make payment of pre-deposit through Form GST DRC-03 instead of APL-01 is a question of fact, which has to be considered in the light of other surrounding facts - the respondent No. 2 is the proper authority to consider the above factual aspects and to decide the fate of delay condoning petitions in right perspective. Therefore, the impugned Rejection Orders are set aside and the matters are remanded back to the respondent No. 2 with a direction to consider the reasons in the delay condoning petitions submitted by the petitioners and after affording an opportunity of hearing to them pass any appropriate orders in accordance with governing law and rules expeditiously. Petition disposed off by way of remand.
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