TMI BlogAppeal allowed where pre-deposit made through Form GST DRC-03 due to technical glitchX X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal allowed where pre-deposit made through Form GST DRC-03 due to technical glitch - By: - CA Bimal Jain - Goods and Services Tax - GST - Dated:- 14-3-2024 - 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, UNI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ON 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 assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt 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 factua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. (Author can be reached at info@a2ztaxcorp.com ) - Scholarly articles for knowledge sharing authors exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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