Appeal allowed where pre-deposit made through Form GST DRC-03 due to technical glitch

The Hon'ble Andhra Pradesh High Court in the case of Manjunatha Oil Mill v. Assistant Commissioner (ST) [W.P. No. 2153 of 2024 dated February 2, 2024] set aside the Impugned Rejection Order in case where the appeal filed was rejected on the ground that, pre-deposit was made through Form GST DRC-03 instead of the required Form APL-01, due to technical glitch.

Facts

Manjunatha Oil Mill ("the Petitioner") aggrieved by the rejection of appeals filed against the assessment orders passed by the Revenue Department ("the Respondent"),  filed a writ petition, on the ground that, the pre-deposit was made through Form GST DRC-03 instead of the required Form APL-01 due to technical glitch, therefore, the Respondent is not empowered to consider the amount paid through Form GST DRC-03 as 10 percent pre-deposit for filing of appeal. 

Held

The Hon'ble Andhra Pradesh High Court in the case of W.P. No. 2153 of 2024 dated February 02, 2024, set aside the appeal rejection order and remanded back the matter to the Respondent for further consideration on factual aspects and condonation of delay. 

Relevant Provision

Section 107(6) of the CGST Act

"(6) No appeal shall be filed under sub-section (1), unless the appellant has paid-

(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and

(b) a sum equal to ten per cent. of the remaining amount of tax in dispute arising from the said order subject to a maximum of twenty-five crore rupees, in relation to which the appeal has been filed.

Provided that no appeal shall be filed against an order under sub-section (3) of section 129, unless a sum equal to twenty-five per cent. of the penalty has been paid by the appellant."