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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 ..... after referred to as the "said Act"). 3. It is the petitioner's case that being aggrieved by the order dated 25th March, 2023, passed under Section 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 petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovided in the said notification dated 2nd November, 2023. Since, the petitioner did not comply with the said terms and did not make payment of the 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 reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng from the said order subject to maximum of twenty-five 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. 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 Siddiqu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Act is set aside. 17. The matter is remanded back to the appellate authority with a direction upon the appellate authority to treat the aforesaid deposit made 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 her ..... X X X X Extracts X X X X X X X X Extracts X X X X
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