9911796707
TMI Blog2024 (7) TMI 1154X X X X Extracts X X X X X X X X Extracts X X X X ..... demand by the respective Assessing Officers, raising demands over and above the taxes paid by the petitioners. Aggrieved by the said orders, the petitioners had approached the Appellate Authority, which is the 2nd respondent-Additional Commissioner (Sales Tax), Appellate Authority, Tirupati. The appeals filed by the petitioners are as follows: S.No. Appeal No. Date 1. AD 371122004233T 19.11.2022 2. AD 371122004145Q 19.11.2022 3. AD 371122004158J 19.11.2022 4. AD 371122004176L 19.11.2022 5. AD 371122004198F 19.11.2022 6. AD 371122004138L 19.11.2022 These appeals were rejected on the ground that they had been filed beyond time and also that the pre-deposit of 10% of the disputed tax, required to be paid under Section 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M.V.J.K. Kumar, learned counsel for the petitioners would contend that the rejection of the appeals on the ground of non-payment of the pre-deposit is un-reasonable in as much as the said payment had been made though under a different head. He would contend that the petitioners were forced to make the said payment under a different head as they were unable to pay under the right head of APL-01 due to a technical glitch in the online mechanism provided for such pre-deposit. The learned counsel for the petitioners would further submit the substantive requirement of the Act had been complied with as the Commercial Tax Department had received the pre-deposit though under a different head. 7. The learned counsel for the petitioners would submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sufficient compliance of the requirements of Rule 108 of the AP GST Rules r/w Section 107 of the AP GST Act. To our mind, the manner of disposing the appeals is not in compliance with the directions of the Hon'ble Division Bench of this Court passed earlier. 10. Accordingly, these Writ Petitions are allowed by setting aside the orders dated 22.02.2024 under challenge in appeal numbers vide AD371122004233T, AD371122004145Q, AD371122004158J, AD371122004176L, AD371122004198F and AD371122004138L and the matters are remanded back to the 2nd respondent-Appellate Authority for fresh consideration in the following manner: 1) The Appellate Authority shall ascertain the technical glitch or the difficulties faced by the petitioners in making pre-de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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