TaxTMI 
TaxTMI 
2026 (10) TMI 220
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....dakumar For the Respondent : Mr. R. Parthiban Special Government Pleader ORDER Mr.R.Parthiban, learned Special Government Pleader, takes notice for the respondent. 2. This Writ Petition is taken up for final hearing at the time of admission with the consent of the learned counsel for the petitioner and learned Special Government Pleader for the respondent. 3. In this Writ Petition, ....
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.... Form GST DRC-03. However, the petitioner failed to debit the same by generating DRC-03A. 6. This appears to be the reason for rejecting the application in view of the Rule 164(1),(2) of the respective GST Rules, 2017, which reads as under: "164. Procedure and conditions for closure of proceedings under section 128A in respect of demands issued under section 73. (1) Any person....
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....payment towards such tax demanded shall be made only by crediting the amount in the electronic liability register against the debit entry created by the said order: Provided further that if the payment towards such tax demanded has been made through FORM GST DRC-03, an application in FORM GST DRC-03A, as prescribed in sub-rule (2B) of rule 142, shall be filed by the said person for credit....
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....tion. 9. Therefore, the impugned order is quashed and the case is remitted back to the respondent to pass a fresh order. The petitioner may also file a reply in SPL 04 to the notice in SPL 03 dated 11.06.2025 within a period of thirty (30) days from the date of receipt of a copy of this order. 10. In case the petitioner complies with the above stipulations, the respondent shall proceed to pa....