9911796707
TMI Blog2025 (2) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tax Act, 2017 as well as West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the "said Act") dated 29th March, 2022 for the tax period July, 2017 to March, 2018 had been issued. Subsequently, the authorities had passed an order and raised a demand in Form GST DRC-07 dated 23rd March, 2023. In compliance thereof, the petitioners claim to have made payment of the entire demand in Form GST DRC-03. Such fact would corroborate from a print out of Form GST DRC-03 dated 26th April, 2023 downloaded from the GST portal. The petitioners are, however, aggrieved by reasons of the respondents purporting to deduct a further sum of Rs.45,856/- and Rs.588/- both against the demand of Rs. 6,86,652/-. 3. Mr. Siddiqui, learned senior a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or an order is passed and a demand is raised for recovery in GST DRC-07, the payment thereof could only be made by crediting the demanded amount in the electronic liability registered in FORM GST PMT-01 against the debit entry created for such demand. I may note that sub-rule (2B) of rule 142 has recently been inserted by notification no.12/24 dated 10th July, 2024 which takes care of payments made in FORM GST DRC -03 against a recovery demand as well. To morefully appreciate the same, sub-rule 2 and (2B) of rule 142 of the said rules are extracted hereinbelow:- "(2) Where, before the service of notice or statement, the person chargeable with tax makes payment of the tax and interest in accordance with the provisions of sub-section (5) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand, as if the said payment was made towards the said demand on the date of such intimation made through FORM GST DRC -03". 5. Admittedly, in this case the petitioners had paid the demand, in Form GST DRC-03 instead of crediting the said amount in electronic liability register in Form GST PMT -01 against the debit entry created for the said demand. It appears that rule (2B) taking note of such anomalous situations has provided for an opportunity to such person to apply in Form GST DRC-03A electronically on the common portal for availing the benefit of the amount already paid in Form GST DRC-03, for the same to be credited in the electronic liability register in Form GST PMT 01 against the debit entry already created for the said demand. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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