9911796707
TMI Blog2025 (2) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... filed their appeal on 20.03.2024. Subsequently, Form GST DRC-03A was introduced vide Notification dated 10.07.2024. Under these circumstances, the appeal filed by the petitioner was rejected by the respondent vide impugned order dated 26.07.2024 by stating that no pre-deposit was made through Form GST DRC-03A. A perusal of Circular No.224/18/2024-GST dated 11.07.2024 makes it clear that the said circular talks about the difficulties faced by the Assesee in payment of pre-deposit and on that aspect, the clarification has been issued by the Department to the extent that the voluntary payment made in Form GST DRC-03 shall be consider as pre-deposit paid through Form GST DRC- 03A. Accordingly, the petitioner made the payment of pre-deposit thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t had refused to take the appeal on record by stating that no pre-deposit has been made by the petitioner. 4. Further, she would submit that in this case, due to nonavailability of facilities to pay the pre-deposit through online for filing appeal against the original order, the petitioner was not in a position to pay the same and hence, the said pre-deposit was voluntarily made by the petitioner through Form GST DRC-03. Subsequently, Form GST DRC- 03A was introduced. 5. At this juncture, she referred paragraph Nos.7.1, 8.1 and 8.2 of the Circular No.224/18/2024 dated 11.07.2024 and would submit that even in the said circular, it was clarified that "the amount paid vide Form GST DRC-03 may be adjusted against the pre-deposit under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh online for filing an appeal against the original order, the petitioner has voluntarily made the said payment of pre-deposit through Form GST DRC-03 on 19.03.2024 and filed their appeal on 20.03.2024. Subsequently, Form GST DRC-03A was introduced vide Notification dated 10.07.2024. Under these circumstances, the appeal filed by the petitioner was rejected by the respondent vide impugned order dated 26.07.2024 by stating that no pre-deposit was made through Form GST DRC-03A. 10. Further, the Circular No.224/18/2024-GST dated 11.07.2024 came to be issued by the respondent. At this juncture, it would be apposite to extract the relevant portion of the said circular, which reads as follows: "7.1 It has also been noticed that some taxpayers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said ledger, the concerned taxpayer may intimate the proper officer about the same, and on such intimation, the proper officer may not insist on recovery for the remaining amount payable by the concerned taxpayer, till the time the said functionality of FORM GST DRC-03A is made available on the portal. 8.2 Once the functionality of FORM GST DRC-03A is made available on the portal, the concerned taxpayer may file an application in FORM GST DRC-03A, on the common portal, at the earliest, as mentioned in para 7.1 above and on doing so, the amount paid vide FORM GST DRC-03 may be adjusted against the pre-deposit under section 107 or section 112 of the CGST Act, as the case may be, as detailed in para 7.2 above. However, in case the taxpayer f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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