9911796707
TMI Blog2025 (3) TMI 732X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of 10% of disputed tax as pre-deposit was complied with in terms of Section 107 of the Act, though DRC-03 may not have been generated within the stipulated period. The infraction/ non-compliance if any is only technical. In view thereof, the Appeal shall be taken on record duly numbered and heard on merits. At this stage, the learned counsel for the petitioner seeks liberty of the Court to file a representation seeking refund of the erroneous appropriation of the refund due in terms of Section 107 of the Act - the petitioner is granted liberty to submit a representation to the Respondents. If any such representation is filed, the Respondents shall pass orders on merits and in accordance with law within a period of 4 weeks from the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted that the order-in-original was passed on 18.01.2023 and the petitioner filed an appeal on 13.04.2023 i.e., within 90 days prescribed for filing an appeal in terms of Section 107 of CGST Act. The petitioner had also credited 10% of disputed tax in cash credit ledger towards pre-deposit as mandated in Section 107 of CGST Act. However, the petitioner did not follow up generating challan in DRC-03. It may be relevant to note that the credit in the electronic cash ledger was made on 13.04.2023 without generating challan. It is submitted that the appeal was filed manually as order-in-original was served on the petitioner physically and not on-line. It is submitted that had the Appellate Authority notified the petitioner about the default ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e learned counsel for the petitioner seeks liberty of the Court to file a representation seeking refund of the erroneous appropriation of the refund due in terms of Section 107 of the Act.
8. In view thereof, the petitioner is granted liberty to submit a representation to the Respondents. If any such representation is filed, the Respondents shall pass orders on merits and in accordance with law within a period of 4 weeks from the date of receipt of a copy of this order after affording a reasonable opportunity of hearing.
9. Accordingly, these Writ Petitions stand disposed of and the impugned orders are set aside. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. X X X X Extracts X X X X X X X X Extracts X X X X
|
