9911796707
TMI Blog2025 (3) TMI 732X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Appellant in all WPs : Mrs. Sharanya Vijay .K for Mr. K. Vaitheeswaran For the Respondent in all WPs : Mr. Rajendran Raghavan Senior Standing Counsel for R1 and R2 COMMON ORDER There are three writ petitions filed :- (a) W.P.No.305 of 2025 is filed challenging the order of the first respondent dated 23.09.2024 whereby an appeal filed by the petitioner against the order dated 08.01.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vide the said demand against non- existent dues, thereby directing him to refund to the petitioner the amounts appropriated. 2. It is submitted 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 cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin the time stipulated for filing of appeal. 3. This Court finds merit in the submission of the learned counsel for the petitioner inasmuch as the condition of payment 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel 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 perio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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