By CA Ritesh Arora
Yes, the Honorable 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 the 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.
The Honorable Andhra Pradesh High Court set aside the appeal rejection order and remanded back the matter to the Respondent for further consideration on factual aspects and condonation of delay.
Author’s Comments
This is a welcome judgement by the Honorable Court. Appeals must be rendered defective based on such technical issues. It is also expected out of Appellate authority to pass speaking orders for rendering any APL-01 defective.
In the coming times when Appellate Tribunals will be constituted, a major challenge will be faced by the taxpayers in admission of Appeal before GSTAT. Currently, a lot of taxpayers have paid the pre-deposit required under section 112(8) of the Act through form DRC-03, as there is no provision to file an APL-05 form for filing an appeal before the Appellate Tribunal. When the form APL-05 is live on the portal, such taxpayers would be liable to make a further pre-deposit in order to file APL-05 since the online module would not permit filing the appeal without such pre-deposit, considering the negative construct in section 112(8).
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