9911796707
TMI Blog2024 (2) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... s rightly submitted by the learned counsel for the petitioners, the appeals were rejected on the main ground that the pre-deposit was made through wrong format i.e., Form GST DRC-03 instead of Form APL-01. The submission of the learned counsel for the petitioners is that due to technical glitch, they had to make the pre-deposit through Form GST DRC-03 instead of APL-01 and it is not a willful act. Whether the petitioners were forced to make payment of pre-deposit through Form GST DRC-03 instead of APL-01 is a question of fact, which has to be considered in the light of other surrounding facts - the respondent No. 2 is the proper authority to consider the above factual aspects and to decide the fate of delay condoning petitions in right pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned counsel would submit that however their appeals were rejected on the main ground that the petitioners have made the pre-deposit through Form GST DRC-03 instead of the prescribed Form APL-01 and the said authority has no power to consider such payments made in the Form GST DRC-03 as 10% pre-deposit for registering the appeals. He would further submits that it is only because of the technical glitch that was occurred on 19.11.2022, the petitioners could not make the pre-deposit through the prescribed Format APL-01 and had to pay through Form GST DRC 03 and therefore, the said act of the petitioners may not be treated as a willful one. 3. Learned counsel would further submit that since in the process delay was occurred, the petitioners h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made through wrong format i.e., Form GST DRC-03 instead of Form APL-01. 6. In this regard, the submission of the learned counsel for the petitioners is that due to technical glitch, they had to make the pre-deposit through Form GST DRC-03 instead of APL-01 and it is not a willful act. Whether the petitioners were forced to make payment of pre-deposit through Form GST DRC-03 instead of APL-01 is a question of fact, which has to be considered in the light of other surrounding facts. In our considered view, the respondent No. 2 is the proper authority to consider the above factual aspects and to decide the fate of delay condoning petitions in right perspective. Therefore, the impugned Rejection Orders are set aside and the matters are remanded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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