https://www.taxtmi.com/caselaws?id=755517 HC set aside appellate authority's order under Section 107 of CGST/WBGST Act, 2017. Court held that petitioner's payment through Form GST DRC-03 dated 30th January, 2024 satisfied pre-deposit requirements under Notification 53/2023 for filing appeal. Respondents failed to identify specific form required for pre-deposit. Matter remanded to appellate authority with directions to treat the deposit as valid and dispose of appeal within 8 weeks after providing personal hearing opportunity. Petition disposed through remand. en-us Wed, 03 Jul 2024 00:00:00 +0530 Tue, 06 May 2025 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755517 HC set aside appellate authority's order under Section 107 of CGST/WBGST Act, 2017. Court held that petitioner's payment through Form GST DRC-03 dated 30th January, 2024 satisfied pre-deposit requirements under Notification 53/2023 for filing appeal. Respondents failed to identify specific form required for pre-deposit. Matter remanded to appellate authority with directions to treat the deposit as valid and dispose of appeal within 8 weeks after providing personal hearing opportunity. Petition disposed through remand. Case-Laws GST Wed, 03 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755517