TaxTMI 
TaxTMI 
2024 (2) TMI 477
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.... of 2024 - -<br>GST<br>HONOURABLE SRI JUSTICE U. DURGA PRASAD RAO AND HONOURABLE SMT JUSTICE KIRANMAYEE MANDAVA For the Petitioners : Sri M.V.J.K. Kumar For the Respondent: Learned Government Pleader for Commercial Tax-II. Y.V. Anil Kumar (Central Government Counsel) COMMON ORDER: (PER HON'BLE SRI JUSTICE U. DURGA PRASAD RAO) Heard Sri M.V.J.K. Kumar, learned counsel for the petitioners and ....
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.... ground that the petitioners have made the pre-deposit through Form GST DRC-03 instead of the prescribed Form APL-01 and the said authority has no power to consider such payments made in the Form GST DRC-03 as 10% pre-deposit for registering the appeals. He would further submits that it is only because of the technical glitch that was occurred on 19.11.2022, the petitioners could not make the pre-....
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....opriate orders. 4. Learned Government Pleader opposed the petitions stating that when the Act prescribed Form APL-01 to make the pre-deposit, the petitioners could not have chosen another format, which is a violation of the procedure, and therefore, the respondent No. 2 had rightly rejected the appeals. 5. On perusal of the material filed along with the Writ Petitions, the petitioners have filed....
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....rm GST DRC-03 instead of APL-01 and it is not a willful act. Whether the petitioners were forced to make payment of pre-deposit through Form GST DRC-03 instead of APL-01 is a question of fact, which has to be considered in the light of other surrounding facts. In our considered view, the respondent No. 2 is the proper authority to consider the above factual aspects and to decide the fate of delay ....