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TMI Blog2024 (7) TMI 737X X X X Extracts X X X X X X X X Extracts X X X X ..... crores rupees, in relation to which the appeal has been filed, out of which at least twenty per cent should have been paid by debiting from the Electronic Cash Ledger. There are other conditions in the said notification which are not relevant for the present purpose. The payment made in Form GST DRC-03 dated 30th January, 2024, would undisputedly demonstrate that the same was not made against any show cause notice or against any particular order but was made in connection with the appeal and in terms of the aforesaid notification. In fact, one of the conditions of the aforesaid notification for availing the benefit has been recorded in the remarks column of the aforesaid Form GST DRC-03. The respondents have also not been able to identify ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 73 of the said Act for the tax period July, 2017 to March, 2018, the petitioner had filed an appeal on 17th December, 2023. 4. Simultaneously, with the filing of the appeal, the petitioner had deposited the pre-deposit amount, as is required to be deposited in terms of Section 107 (6) of the said Act, for maintaining the said appeal. 5. Subsequently, the petitioner having come to learn with regard to the notification dated 2nd November, 2023, which permitted the petitioner s appeal to be regularized which was time-barred, subject to payment of 12.5% of the amount of tax in dispute, the petitioner had caused the balance amount aggregating to 12.5% of the amount of tax in dispute to be deposited with the GST authorities on 30th January ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... additional 2.5% of the tax in dispute, the appellate authority had rejected the appeal. 9. By drawing attention of this Court to the provisions of Section 73 (8) of the said Act and Rule 142 (3) of the CGST/WBGST Rules, 2017, it is submitted, that the registered tax payer is within its authority to make voluntary payment of tax. Ordinarily all voluntary payments of tax are made through Form No. GST DRC- 03. In this case, since the payment of tax was made under GST DRC-03, it is obvious that the payment was made against creation of voluntary liabilities. The appellate authority had correctly recorded the factum of such payment as payment made for creation of voluntary liabilities. Having regard to the aforesaid, it is submitted that no inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r cent should have been paid by debiting from the Electronic Cash Ledger. There are other conditions in the said notification which are not relevant for the present purpose. 13. It appears that on 30th January, 2024, the petitioner before the closure of the period prescribed for availing the benefit under the said notification had made deposit in Form GST-DRC- 03 and in the reasons column had categorically recorded as follows:- Payment of pre-deposit 20 per cent amount from cash ledger under Appeal Amnesty Scheme for appeal no. AD1912230114500 dated 17/12/2023. 14. Although, Mr Siddiqui, learned advocate representing the respondents has strenuously argued that payments made in DRC-03 is in relation to payment of liabilities arising out of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the petitioner in From GST DRC-03 dated 30th January, 2024, as a deposit within the meaning of the aforesaid notification dated 2nd November, 2023 with a further direction upon the appellate authority to hear out and dispose of the appeal within a period of 8 weeks from the date of communication of this order by giving an opportunity of personal hearing to the petitioner. 18. It is made clear that this Court has not gone into the merits of the matter and it shall be open to the appellate authority to decide the matter without being influenced by any of the observations made hereinabove. 19. With the above directions and observations, the writ petition is disposed of without any order as to costs. 20. Urgent photostat certified copy of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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