2025 (2) TMI 364

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....akes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. The learned counsel for the petitioner would submit that the petitioner had filed an appeal against the order-in-original dated 26.07.2024 before the respondent. However, the respondent had refused to take the appeal on record by stating that no pre-deposit has been made by the petitioner. 4. Further, she would submit that in this case, due to nonavailability of facilities to pay the pre-deposit through online for filing appeal against the original order, the petitioner was not in a position to pay the same and hence, the said pre-deposit was voluntarily made by the petitioner through Fo....

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....the said amount is still lying in Form GST DRC-03. Hence, she requests this Court to allow this petition. 8. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent and also perused the materials available on record. 9. In this case, due to non-availability of facilities to pay the pre-deposit through online for filing an appeal against the original order, the petitioner has voluntarily made the said payment of pre-deposit through Form GST DRC-03 on 19.03.2024 and filed their appeal on 20.03.2024. Subsequently, Form GST DRC-03A was introduced vide Notification dated 10.07.2024. Under these circumstances, the appeal filed by the petitioner was rejected by the respondent vide impugned order da....

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....iling of an application in FORM GST DRC-03A, is not available on the common portal. Therefore, till the time such functionality is made available on the common portal, in respect of cases where an amount of pre-deposit has been inadvertently paid through FORM GST DRC-03 instead of making the said payment through Electronic Liability Ledger-II against the demand created in the said ledger, the concerned taxpayer may intimate the proper officer about the same, and on such intimation, the proper officer may not insist on recovery for the remaining amount payable by the concerned taxpayer, till the time the said functionality of FORM GST DRC-03A is made available on the portal. 8.2 Once the functionality of FORM GST DRC-03A is made ava....