2024 (2) TMI 477

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., 1767, 1780, 1964, 1970 and 2177 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ever their appeals were rejected on the main 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 19.11.2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appeals in the right perspective and pass appropriate 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 w....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... glitch, they had to make the pre-deposit through Form 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 ab....