2025 (5) TMI 1807

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..... For the Respondent Through: Mr. Pranay Mohan Govil, SSC. ORDER PER 1. This hearing has been done through hybrid mode. CM APPL. 30328/2025 (exemption) 2. Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 6683/2025 & CMAPPL. 30327/2025 3. The present petition has been filed by the Petitioner-AB Players Export Pvt. Ltd. under Article 226 of th....

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....he order ought to take into consideration the said deposit which has been made. 5. Ld. Counsel for the Respondent has handed over a Circular No. 224/18/2014-GST dated 11th July, 2024 which provides guidelines in respect of pre-deposit for appeals. The relevant portion of the said circular is set out below: "8.1 Currently, the above-mentioned functionality for filing of an application i....

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....M GST DRC-03A, on the common portal, at the earliest, as mentioned in para 7.1 above and on doing so, the amount paid vide FORM GST DRC-03 may be adjusted against the pre-deposit under section 107 or section 112 of the CGST Act, as the case may be, as detailed in para 7.2 above. However, in case the taxpayer fails to file an application in FORM GST DRC-03A on the common portal, the proper officer ....

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....eposit to file the appeal before the Commissioner (Appeals) challenging the impugned order dated 01st February, 2025. 8. In view of the matter, the following directions are issued: (i) The Petitioner shall file the Form DRC 03A by 30th May, 2025 through the portal. (ii) The Petitioner, shall appear on 09th June, 2025 before the Adjudicating Authority who shall deal with the sa....