9911796707
TMI Blog2024 (2) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 of 2024 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ropriate orders. 4. Learned Government Pleader opposed the petitions stating that when the Act prescribed Form APL-01 to make the pre-deposit, the petitioners could not have chosen another format, which is a violation of the procedure, and therefore, the respondent No. 2 had rightly rejected the appeals. 5. On perusal of the material filed along with the Writ Petitions, the petitioners have file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orm 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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