9911796707
TMI Blog2024 (7) TMI 1154X X X X Extracts X X X X X X X X Extracts X X X X ..... noticing Rule 108 (1) of the AP GST Rules, 2017, stipulating the method of pre-deposit as well as the provisions of Section 107 (1) of the AP GST Act which requires pre-deposit to be made under GST APL-01 had directed the Appellate Authority to consider the question of whether there was a technical difficulty in making payment under APL-01 and to pass orders thereafter. This would mean that the Appellate Authority was required to ascertain whether there was a technical glitch which shut out the petitioners from making the necessary pre-deposits and to accept the payment made under DRC-03 as payment under APL-01. However, the Appellate Authority, without going into the question as to whether there was a technical glitch or not, had simply d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2153, 1767, 1780, 1964, 1970 2177 of 2024. These writ petitions were disposed of by a Hon ble Division Bench of this Court, by remanding the matters back to the Appellate Authority, for consideration of the condonation of delay in filing the appeals and on the question of non-payment of the required pre-deposit. 3. It may also be mentioned that the ground of non-payment of the pre-deposit came up because the petitioners had contended that they were unable to pay the pre-deposit under the head APL-01 by way of online payment due to a technical glitch and had made the said pre-deposit by paying the pre-deposit amount under the head DRC-03 as an online payment. This payment under a different head was not accepted by the Appellate Authority. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Government Pleader for Commercial Tax would submit that the Act and the Regulations and Rules made there under provide for a particular method of pre-deposit to be made and in the circumstances, payment of taxes or pre-deposits under any other head would not be in sufficient compliance with the requirements of the Act and the Regulations. He would submit that in such circumstances, there is no irregularity in the order passed by the Appellate Authority. 9. In the earlier round of litigation, the Hon ble Division Bench after noticing Rule 108 (1) of the AP GST Rules, 2017, stipulating the method of pre-deposit as well as the provisions of Section 107 (1) of the AP GST Act which requires pre-deposit to be made under GST APL-01 had dire ..... X X X X Extracts X X X X X X X X Extracts X X X X
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