GST APPEAL

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A taxpayer mistakenly paid their GST pre-deposit via DRC-03 instead of the usual methods. During the online appeal filing (APL-01), there was no option to declare this payment, leading them to file with a 0% pre-deposit and explain the situation. They have since submitted a letter to the appellate authority explaining the DRC-03 payment and are seeking guidance on further steps to rectify the situation and ensure compliance.

B HARISH KUMAR

B HARISH KUMAR (Querist)

29 July 2023 Dear Sir / Madam, due to wrong Guidance, I have Filed 10% of the Disputed amount Vide DRC-03, now at the time of Filing there is no option to show that the amount paid to vide DRC-03, how ever due to the last date of appeal I have filed APL-01 application by showing pre-deposit as 0% and filed file the request as I don't have any option
kindly provide the solution on what to do further which is the best way to come out

Arun Kumar Singh

Arun Kumar Singh (Expert)

29 July 2023 After online filing of appeal need to submit hard copy of the appeal before the concern appellate authority along with the pre-deposite challan deposited through DRC-03. if you don't have knowledge then consult with any professional.

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B HARISH KUMAR

B HARISH KUMAR (Querist)

30 July 2023 From

To

THE RESPECTED APPELLATE ADDITIONAL COMMISSIONER,

Appeals Commissionerate, CR Building,

Respected Sir / Madam,

SUBJECT: REQUEST FOR CONSIDERING PRE-DEPOSIT MADE THROUGH DRC-03
DRC-03 FOR THE APPEAL FILED ON DATED 28TH JULY 2023 VIDE *********GST-APL-01 *******

I hope this letter finds you in good health and spirits.

I am writing to address a matter of utmost importance concerning the GST appeal FILED ON DATED 28TH JULY 2023 VIDE GST-APL-01 CASE ID / ARN ************, in response to the GST ORDER-IN-ORIGINAL No. ******* [GST] [SUPDT.] passed by Sri *******, Superintendent (Central Tax), GST Range-2, ******, vide DIN -*******, dated 28.04.2023. Our GSTIN is 37************

I, *******, as a partner at ******, express my sincerest regret for the inadvertent errors that occurred during the online filing of the appeal.

Due to misunderstandings and erroneous guidance, I encountered difficulties while indicating the payment made through DRC-03 as part of the appeal filing process.

As required by regulations, we duly made a pre-deposit amounting to 10% of the disputed by cash / Utilise cash options however due to Inadvertent reasons we have paid the amount by Drc-03 on dated 27th July 2023 Vide ARN: ***************.

However, owing to a lack of appropriate options during the online filing, there is no option to specify that payment was made via DRC-03.

Under pressure to meet the impending deadline for appeal filing, I proceeded with the submission of the APL-01 application, stating the pre-deposit as 0%, and provided an explanation of the circumstances, as I perceived no other viable alternative at that moment.

I deeply regret the oversight on my part and recognize the importance of adhering to all legal procedures with precision and integrity.

I understand that a hard copy of the appeal, along with the pre-deposit challan deposited through DRC-03, must be submitted to the concerned appellate authority. With the utmost respect,

I assure you of my unwavering commitment to promptly provide all requisite documents and take necessary actions under your esteemed guidance to rectify this situation with utmost sincerity.

I extend my sincere gratitude for your time and understanding. I have faith that, with your valuable support, this matter can be resolved diligently and in adherence to the principles of justice.

Thank you for considering this request,

Yours faithfully,

please guide me sir whether this letter is sufficient or if I have to add anything else

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

28 October 2026 Since 2024 you can file Form DRC-03A to link an earlier DRC-03 payment to the demand order so it is treated as pre-deposit; then intimate the appellate authority with the DRC-03/DRC-03A copies.

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