??Desk of CA. Praveen Sharma 668 Series (CAPS)??MADRAS HIGH COURT IN THE CASE OF AR Foundations Private
CA. Praveen Sharma (Corporate Trainer)
Co-Founder @ The GST Mitra | Financial Modeling, Financial Analysis
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?The writ petition was filed to challenge the rejection of an appeal dated 26.07.2024 by the GST authority, citing non-payment of the mandatory pre-deposit.
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?The petitioner had paid ?5,02,780 (10% of the disputed tax) as a pre-deposit through Form GST DRC-03 on 19.03.2024, due to technical issues with the online portal.
?The appeal was filed the next day, on 20.03.2024.
?The GST officer rejected the appeal, claiming the pre-deposit was not made via Form GST DRC-03A, introduced later through a notification dated 10.07.2024.
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?Circular No. 224/18/2024-GST (dated 11.07.2024) clarifies that payments made via Form DRC-03 can be adjusted as pre-deposit under Section 107 or 112 of the CGST Act.
?The petitioner’s payment was made before the introduction of Form DRC-03A, and the amount is still lying in the DRC-03 ledger, confirming no misuse.
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?The rejection order dated 26.07.2024 is set aside.
?The petitioner’s appeal is restored, and the amount paid via Form ?GST DRC-03 will be treated as a valid pre-deposit.
?The GST authority is directed to process the appeal on merits after giving the petitioner an opportunity to be heard.
?No costs were awarded, and connected miscellaneous petitions are also closed.
?This order ensures that technical glitches do not hinder the right to appeal when genuine payments are made.
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CA. Praveen Sharma