Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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HC ruled that voluntary payment made through Form GST DRC-03 constitutes valid pre-deposit for filing appeal against order-in-original, even though Form GST DRC-03A was introduced later. Following Circular No.224/18/2024-GST's clarification that DRC-03 payments shall be considered equivalent to DRC-03A pre-deposits, the Court set aside the rejection order dated 26.07.2024. The appeal was restored, with direction to consider the amount paid via DRC-03 as valid pre-deposit. The Court noted that despite multiple adjournments, authorities failed to verify the payment status, while funds remained in DRC-03. The petition was disposed of with instructions to accept the existing payment as legitimate pre-deposit for appeal purposes.
HC ruled that voluntary payment made through Form GST DRC-03 constitutes valid pre-deposit for filing appeal against order-in-original, even though Form GST DRC-03A was introduced later. Following Circular No.224/18/2024-GST's clarification that DRC-03 payments shall be considered equivalent to DRC-03A pre-deposits, the Court set aside the rejection order dated 26.07.2024. The appeal was restored, with direction to consider the amount paid via DRC-03 as valid pre-deposit. The Court noted that despite multiple adjournments, authorities failed to verify the payment status, while funds remained in DRC-03. The petition was disposed of with instructions to accept the existing payment as legitimate pre-deposit for appeal purposes.
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