https://www.taxtmi.com/highlights?id=79390 The appellate authority's order passed u/s 107 of the CGST Act, 2017/WBGST Act, 2017 is set aside. The matter is remanded back to the appellate authority with a direction to treat the deposit made by the petitioner in Form GST DRC-03 dated 30th January, 2024, as a deposit within the meaning of the notification dated 2nd November, 2023. The appellate authority is further directed to hear out and dispose of the appeal within 8 weeks from the communication of this order, providing an opportunity for personal hearing to the petitioner. The petition is disposed of by way of remand. en-us Sat, 13 Jul 2024 19:00:06 +0530 Sat, 13 Jul 2024 19:00:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79390 The appellate authority's order passed u/s 107 of the CGST Act, 2017/WBGST Act, 2017 is set aside. The matter is remanded back to the appellate authority with a direction to treat the deposit made by the petitioner in Form GST DRC-03 dated 30th January, 2024, as a deposit within the meaning of the notification dated 2nd November, 2023. The appellate authority is further directed to hear out and dispose of the appeal within 8 weeks from the communication of this order, providing an opportunity for personal hearing to the petitioner. The petition is disposed of by way of remand. Highlights GST Sat, 13 Jul 2024 19:00:06 +0530 https://www.taxtmi.com/highlights?id=79390