2025 (8) TMI 1053

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....d Services Act, 2017 is not functional. 3. Brief facts necessary for adjudication of the matter are that adjudicating authority passed order in original dated 27.06.2023 confirming demand of duty of Rs.83,66,327/- under Section 74 of Central Goods and Services Tax, 2017 (for short - 'CGST Act') read with relevant provisions of The Haryana Goods and Services Act, 2017 (for short - 'HGST Act') and Integrated Goods and Services Tax, 2017 (for short - 'IGST Act') alongwith applicable interest on the aforesaid amount under Section 50 of CGST, 2017 read with relevant provisions of HGST Act, 2017 and IGST Act, 2017 and 100% penalty under Section 74 of CGST Act, 2017 read with relevant provisions of HGST Act, 2017 and IGST Act, 2017 as amended. ....

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....r No. CBIC-240137/14/2022 dated 28.10.2022 which provides that pre-deposit cannot be made through DRC-03. Copy of said circular is attached as Annexure P-4 with the writ petition. It is further submitted that in the present case, show cause notice and order were issued in offline mode due to which requirement of pre-deposit in the manner so stated could not be complied with and it is due to this reason that copy of challan dated 04.10.2023 of the said amount was presented before Appellate Authority. Furthermore, non-submission of self-certified copy of decision dated 27.06.2023 cannot be a reason to reject the appeal of petitioner. Abovesaid at best should be treated to be a defect and an opportunity should have been provided to rectify the....

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....oner on 27.06.2023 vide e-mail (though this is denied by learned counsel for petitioner), an opportunity to explain the so-called delay of eight (08) days could very well have been afforded by Appellate Authority as it is well within the jurisdiction of said Appellate Authority to condone delay of 30 days in case of reasonable grounds being set forth by the appellant. Appellate Authority has without adopting such a course, proceeded to dismiss the appeal. Difficulty of petitioner in not being able to submit pre-deposit amount through DRC-03 as show cause notice and order were issued through offline mode was put forth before Appellate Authority and requisite challan of the amount in question was duly produced before learned Appellate Authori....