2025 (5) TMI 1807

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.... 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 the Constitution of India, inter alia, assaili....

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....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 in FORM GST DRC-03A, is not available on the common port....

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....ioned 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 may proceed to recover the amount payable as per provisions o....