https://www.taxtmi.com/caselaws?id=765818 The HC set aside the impugned order rejecting the appeal for lack of pre-deposit and restored the appeal. The court held that the voluntary payment made earlier through Form GST DRC-03, in view of Circular No.224/18/2024-GST and subsequent introduction of DRC-03A, must be treated as valid pre-deposit for filing the appeal. The respondent was directed to verify any discrepancies regarding the paid amount and report to the court; the amount currently reflected in DRC-03 shall be considered the pre-deposit. The petition is disposed of. en-us Thu, 06 Feb 2025 00:00:00 +0530 Thu, 30 Oct 2025 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765818 The HC set aside the impugned order rejecting the appeal for lack of pre-deposit and restored the appeal. The court held that the voluntary payment made earlier through Form GST DRC-03, in view of Circular No.224/18/2024-GST and subsequent introduction of DRC-03A, must be treated as valid pre-deposit for filing the appeal. The respondent was directed to verify any discrepancies regarding the paid amount and report to the court; the amount currently reflected in DRC-03 shall be considered the pre-deposit. The petition is disposed of. Case-Laws GST Thu, 06 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765818