M/S. Sri Sapthagireswara Oil Mill vs. The Assistant Commissioner (St)(Fac) - Andhra Pradesh High Court, 09 July 2024

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF ANDHRA PRADESH :: AMARAVATI (Special Original Jurisdiction) WEDNESDAY, THE TENTH DAY OF JULY TWO THOUSAND AND TWENTY FOUR PRESENT THE HON’BLE SRI JUSTICE R. RAGHUNANDAN RAO AND THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 14059, 14060, 14163. 14163. 14166 & 14186 OF 2024 WRIT PETITION NO: 14059 OF 2024 Between: M/s. Manjunatha Oil Mill, 12/411, Survey No.636/2, Musalanna Katta, Near Kasivisveswara Temple, Ananthapuramu, Ananthapur District, Andhra Pradesh - 515 701. Rep. by its Proprietor, Sri Polamada Prabhakar, S/o Late P. Nagabhushanam, Aged about 53 Years. ...PETITIONER AND 1. The Assistant Commissioner (ST)(FAC), Ananthapuramu-I Circle, Ananthapur Division, Andhra Pradesh. 2. The Additional Commissioner (ST), Appellate Authority, Tirupati Andhra Pradesh. 3. The Deputy Assistant Commissioner (ST), Circle-1, Anantapuram Andhra Pradesh. 4. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. 5. Union of India, Ministry of Finance Through its Secretary, 4 Wing, Shastri Bhawan, New Delhi 110001. 6. M/s. Ravi Traders, Rep. by its Proprietor, Sri Poola Ravi YSR District, Andhra Pradesh. Manager, Karur Vysya Bank, P.B. No. 48, 11/170, Subhash Road, Anantapuram, Andhra Pradesh. th Floor, A- , Proddatur, ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court be pleased to issue an appropriate writ, order may or direction particularly in the nature of Writ of MANDAMUS declaring the Commissioner (ST) and appellate authority, Tirupati in rejecting the appeal dated 22-02-2024 for not paying the condition precedent amount of 10% in GSTR-APL-01 though the same is paid through DRC-03 because of the technical glitches as illegal, arbitrary, unjust, improper and unethical violative of Article 14, 19(1 )(g), 21 and 265 of the Constitution Violative of the Principles of Natural Justice and action of the Additional of India, consequently to set aside consequently to direct the office of register the appeal, hear the the appeal order dated 22-02-2024 and the appellate authority to entertain the appeal matter on merits. lA NO: 2 OF 2074 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the attachment dated 11-12-2023 issued to the 7'" respondent - Bank. Counsel for the Petitioner: SRI M. V. J. K. KUMAR Counsel for the Respondent Nos.1 to 4 ; GP FOR COMMERCIAL TAX Counsel for the Respondent No.5 : SRI B. NARASIMHA sarma additional SOLICITOR GENERAL OF INOrA ’ Counsel for the Respondent Nos.6 & 7 ; NONE APPEARED WRIT PETITION NO: 14060 OF 2()7d Between: M/s. Sri Sapthagireswara Oil Mill i KasMsveswara Temple, Ananthapummu, /, Pr^esh - 515 001. Rep. by its Proprietrix, Smt P. Prabhakar, Aged about 47 Years. No.636/1, MusalannaKatta Near Ananthapur District, Andhra Polamada Krishnaveni, W/o. '3- f ...PETITIONER AND 1. The Assistant Commissioner (ST)(FAC), Ananthapuramu-I Circle Ananthapur Division, Andhra Pradesh. 2. The Additional Commissioner (ST), Appellate Authority, Tirupati, Andhra Pradesh. 3. The Deputy Assistant Commissioner (ST), Circle-1, Anantapuram Andhra Pradesh. 4. State of Andhra Pradesh, Rep by its Principal Secretary , Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. 5. Union of India., Ministry of Finance Through its Secretary , 4"' Floor A- Wing, Shastri Bhawan, New Delhi 110001. 6. M/s. Ravi Traders, Rep. by its Proprietor, Sri Poola Ravi Proddatur YSR District. Andhra Pradesh. 7. The Branch Manager, Citi Union Bank Ltd 1 . „ ^ Floor, MCH No. 18/161 - A, Railway Feeder Road, Ananthapuramu, Andhra Pradesh. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the action of the Additional Commissioner (ST) and appellate authority, Tirupati in rejecting the appeal dated 22-02-2024 for the period April 2018 to March 2019for condition precedent amount of 10% in GSTR-APL-01 though the same i: paid through DRC-03 because of the technical glitches as illegal, arbitrary, unjust, improper and unethical, violative of Article 14, 19(1)(g), 21 and 265 of the Constitution of India, violative of the Principles of Natural Justice consequently to set aside the appeal order dated consequently to direct the office of the appellate authority to entertain the appeal, register the appeal, hear the matter accordingly. not paying the IS and 22-02-2024 and on merits and pass orders i lA NO: 2 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court be pleased to suspend the attachment dated 11-12-2023 issued to the 7 respondent -Bank. may th Counsel for the Petitioner : SRI M. V. J. K. KUMAR Counsel for the Respondent Nos.1 to 4 : GP FOR COMMERCIAL TAX Counsel for the Respondent No.5 : SRI B. NARASIMHA SARMA ADDITIONAL SOLICITOR GENERAL OF INDIA Counsel for the Respondent Nos.6 & 7 : NONE APPEARED WRIT PETITION NO: 14163 OF 2024 Between: M/s. Sri Sapthagireswara Oil Mill, No.636/1, MusalannaKatta, Near Kasivisveswara Temple, Ananthapuramu, Ananthapur District, Andhra Pradesh - 515 001. Rep. by its Proprietrix, SmtPolamadaKrishnave ni, W/o P Prabhakar, Aged about 47 Years ...PETITIONER AND 1. The Assistant Commissioner (ST)(FAC), Ananthapuramu-I Circle Ananthapur Division, Andhra Pradesh. 2. The Additional Commissioner (ST), Appellate Authority, Tirupati, Andhra Pradesh. 3. The Deputy Assistant Commissioner (ST), Circle-1, Anantapuram Andhra Pradesh. 4. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. 5. Union of India, Ministry of Finance Through its Secretary, 4th Floor A- Wing, Shastri Bhawan, New Delhi 110001. 6. M/s. Ravi Traders, Rep. by its Proprietor, Sri Poola Ravi, Proddatur YSR District, Andhra Pradesh. - 4- The Branch Manager, Citi A, Railway Feeder Road Union Bank Ltd Floor, MCH No 18/lfii Ananthapuramu, Andhra Pradesh. -RESPONDENTS the cirouZr ^o.s,Xu,on of India e aroumstances stated in the affidavit filed therewith pleased to issue an appropriate writ nature of Writ of praying that in the High Court may particularly in the Additional rejecting the appeal 2020for not paying the ' though the order or direction mandamus deciaring Commissioner (ST) and appellate dated 22-02-2024 for the the action of the authority, Tirupati in period April 2019 to March condition precedent amount of 10% in GSTR-APL-01 paid through DRC-03 because onjust, improper and same is as illegal, arbitrary, 14, 19(1)(g), 21 and 265 of the technical glitches unethical, violative of Article of the Constitution of India, viviolative of the Principles aside the of Natural Justice and appeal order dated 22-02-2024 and office of the appellate consequently to set consequently to direct the appeal, register the accordingly. authority to entertain the matter on merits and appeal, hear the pass orders jA NO: 2 OF Petition under Section 151 CPC praying that in the ci 'n support of the writ petition suspend the attachment dated stated in the affidavit filed be pleased to circumstances the High Court may 11-12-2023 issued to the 7^^ respondent -Bank. Counsel for the Petitioner: Counsel for the Respondent : SRI M. V. J. K. KUMAR Nos.1 to 4 ; GP FOR COMMERCIAL TAX Counsel for the Respondent Nos.6 & 7 ; none APPEARED WRIT PETITION NO: 14164 OF 2024 Between: M/s. Sri Sapthagireswara Oil Mill, No.636/1, Kasivisveswara Temple, Ananthapuramu, Ananthapur District, Andhra Pradesh - 515 001. Rep. by its Proprietrix, Smt.Polamada Krishnaveni, W/o. P. Prabhakar, Aged about 47 Years. MusalannaKatta, Near ...PETITIONER AND 1. The Assistant Commissioner (ST)(FAC), Ananthapuramu-I Circle, Ananthapur Division, Andhra Pradesh. 2. The Additional Commissioner (ST), Appellate Authority, Tirupati, Andhra Pradesh. 3. The Deputy Assistant Commissioner (ST), Circle-1, Anantapuram, Andhra Pradesh. 4. State of Andhra Pradesh, Rep by its Principal Secretary. Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. 5. Union of India, Ministry of Finance Through its Secretary, 4‘^ Floor, A- Wing, ShastriBhawan, New Delhi 110001. 6. M/s. Ravi Traders, Rep. by its Proprietor, Sri Poola Ravi, Proddatur, YSR District, Andhra Pradesh. 7. The Branch Manager, Citi Union Bank Ltd 1®' Floor, MCH No. 18/161 - A, Railway Feeder Road, Ananthapuramu, Andhra Pradesh. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the action of the Additional Commissioner (ST) and appellate authority, Tirupati in rejecting the appeal dated 22-02-2022 for the period April 2020 to March 2021 for not paying the condition precedent amount of 10% in GSTR-APL-01 though the paid through DRC-03 because of the technical glitches as illegal, arbitrary, unjust, improper and unethical, violative of Article 14, 19(l)(g), 21 and 265 of same is the Constitution of India, violative of the Principles of Natural justice and consequently to set aside the appeal order dated 22-02-2024 consequently to direct the office of the appellate authority to entertain the appeal, register the appeal, hear the- matter on merits and pass orders accordingly. and lA NO: 2 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court be pleased to suspend the attachment dated 11-12-2023 issued Respondent-Bank. may to the 7 th Counsel for the Petitioner: SRI M. V. J. K. KUMAR Counsel for the Respondent Nos.1 to 4 : GP FOR COMMERCIAL TAX Counsel for the Respondent No.5 : SRI B. NARASIMHA SARMA ADDITIONAL SOLICITOR GENERAL OF INDIA Counsel for the Respondent Nos.6 & 7 : NONE APPEARED WRIT PETITION NO: 14166 OF 2024 Between: M/s. Sri Sapthagireswara Oil Mill, No,636/1, MusalannaKatta, Near Kasivisveswara Temple, Ananthapuramu, Ananthapur District, Andhra n Pi-oprietrix, Smt.Polamada Krishnaveni P. Prabhakar, Aged about 47 Years , W/o. ...PETITIONER AND 1. The Assistant Commissioner (ST)(FAC), Ananthapuramu-I Circle Ananthapur Division, Andhra Pradesh. ^ Pradtsh'*'”"^' Appellate Authority, Tirupati, P®,P®P^^*y Assistant Commissioner (ST), Circle-1, Anantapuram Andhra Pradesh. Andhra 4. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. 5. Union of India, Ministry of Finance Through its Secretary, 4*'" Floor, A- Wing, Shastri Bhawan, New Delhi 110001. 6. M/s. Ravi Traders, Rep. by its Proprietor,Sri Poola Ravi, Proddatur, YSR District, Andhra Pradesh. 7. The Branch Manager, Citi Union Bank Ltd Floor, MCH No. 18/161 -A Railway Feeder Road, Ananthapuramu, Andhra Pradesh. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the action of the Additional Commissioner (ST) and appellate authority, Tirupati in rejecting the appeal dated 22-02-2024 for the period April 2021 to March 2022for not paying the condition precedent amount of 10% in GSTR-APL-01 though the same is paid through DRC-03 because of the technical glitches as illegal, arbitrary, unjust, improper and unethical, violative of Article 14, 19(l)(g), 21 and 265 of the Constitution of India, violative of the Principles of Natural Justice and consequently to set aside the appeal order dated 22-02-2024 consequently to direct the office of the appellate authority to entertain the appeal, register the appeal, hear the matter on merits and pass orders accordingly. and lA NO: 2 OF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the writ petition, the High Court be pleased to suspend the attachment dated 11-12-2023 issued to the respondent-Bank. may Counsel for the Petitioner: SRI M. V. J. K. KUMAR Counsel for the Respondent Nos.1 to 4 : GP FOR COMMERCIAL TAX Counsel for the Respondent No.5 : SRI B. NARASIMHA SARMA, ADDITIONAL SOLICITOR GENERAL OF INDIA Counsel for the Respondent Nos.6 & 7 : NONE APPEARED WRIT PETITION NO: 14186 OF 2024 Between: M/s. Sri Sapthagireswara Oil Mill, No.636/1, MusalannaKatta, Near Kasivisveswara Temple, Ananthapuramu, Ananthapur District, Andhra Pradesh - 515 001. Rep. by its Proprietrix, Smt.Polamada Krishnaveni, W/o. P. Prabhakar, Aged about 47 Years. ...PETITIONER AND 1. The Assistant Commissioner (ST)(FAC), Ananthapuramu-I Circle, Ananthapur Division, Andhra Pradesh. 2. The Additional Commissioner (ST), Appellate Authority, Tirupati, Andhra Pradesh. 3. The Deputy Assistant Commissioner (ST), Circle-1, Anantapuram, Andhra Pradesh. 4. State of Andhra Pradesh, Rep by its Principal Secretary, Revenue (CT) Department, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh. 5. Union of India, Ministry of Finance Through its Secretary, 4*^ Floor, A- Wing, Shastri Bhawan, New Delhi 110001. 6. M/s. Ravi Traders, Rep. by its Proprietor, Sri Poola Ravi, Proddatur, YSR District, Andhra Pradesh. 7. The Branch Manager, Citi Union Bank Ltd 1®' Floor, MCH No. 18/161 - A, Railway Feeder Road, Ananthapuramu, Andhra Pradesh. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an appropriate writ, order or direction particularly in the nature of Writ of MANDAMUS declaring the action of the Additional ^16) Commissioner (ST) and appeilate authority, Tirupati in rejecting the appeal dated 22-02-2024 for the period April 2017 to March 2018for not paying the condition precedent amount of 10% in GSTR-APL-01 though the paid through DRC-03 because of the technical glitches unjust, improper and unethical, violative of Article 14 the Constitution of India, vioiative of the Principles of Natural Justice and consequently to set aside the appeal order dated 22-02-2024 and consequently to direct the office of the appellate authority to entertain the appeal, register the appeal, hear the same is as illegal, arbitrary, 19(l)(g). 21 and 265 of matter on merits and pass orders accordingly. lA NO: 2 OF 2n9d Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the attachment dated 11-12-2023 issued to the 7“’ respondent -Bank. Counsel for the Petitioner: SRI M. V. J. Counsel for the Respondent Nos.1 to 4 : Counsel for the Respondent Nos.6 & 7 :

The Court made the following: COMMON ORDER K. KUMAR GP FOR COMMERCIAL TAX NONE APPEARED

APHC010155902024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3488] WEDNE AY, THE TENTH DAY OF JULY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 14059/2024 Between: Manjunatha Oil Mill ...PETITIONER AND The Assistant Commissioner (ST)(F,AC) and Others Counsel for the Petitioner: ...RESPONDENT(S) 1.M V J K KUMAR Counsel for the Respondent(S): 1.(ASST SOLICITOR GENERAL OF INDIA) 2.GP FOR COMMERCIAL TAX I \

2 APHC010155842024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3488] Ft: WEDNE AY, THE TENTH DAY OF JULY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 14060/2024 Between: ...PETITIONER M/s. Sri Sapthagireswara Oil Mill, AND The Assistant Commissioner (ST)(FAC) and Others ...RESPONDENT(S) Counsel for the Petitioner: 1.M VJ K KUMAR Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX

3 APHC010155802024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) l; .T [3488] Hi.’riiS WEDNE AY, THE TENTH DAY OF JULY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 14163/2024 Between: M/s. Sri Sapthagireswara Oil Mill, ...PETITIONER AND The Assistant Commissioner (ST)(FAC) and Others Counsel for the Petitioner: 1.M V J K KUMAR Counsel for the Respondent(S):

GP FOR COMMERCIAL TAX ...RESPONDENT(S) 't \

4 APHC010155862024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) WEDNE AY, THE TENTH DAY OF JULY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 14164/909/1 BBS Bi^^ [3488] RAO Between: M/s. Sri Sapthagireswara Oil Mill ...PETITIONER AND The Assistant Commissioner (ST)(FAC) Counsel for the Petitioner: 1.M V J K KUMAR Counsel for the Respondent(S):

GP FOR COMMERCIAL TAX and Others ...RESPONDENT(S) / 2. 5 APHC010155832024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) [3488] wm WEDNE AY, THE TENTH DAY OF JULY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 14166/2024 Between; M/s. Sri Sapthagireswara Oil Mill ...PETITIONER AND The Assistant Commissioner (ST)(FAC) and Others Counsel for the Petitioner: ...RESPONDENT(S) 1.M V J K KUMAR Counsel for the Respondent(S): 1.GP FOR COMMERCIAL TAX

6 APHC010155792024 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Juri iction) W-§ [3488] WEDNE AY, THE TENTH DAY OF JULY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO THE HONOURABLE SRI JUSTICE HARINATH.N WRIT PETITION NO: 14186/2024 Between: M/s. Sri Sapthagireswara Oil Mill, ...PETITIONER AND The Assistant Commissioner (ST)(FAC) and Others Counsel for the Petitioner: ...RESPONDENT(S) 1.M V J K KUMAR Counsel for the Respondent(S):

GP FOR COMMERCIAL TAX

The Court made the following common order: In all these cases, the petitioners, who are registered dealers, running oil mills, had been served with notices of demand by the respective Assessing Officers, raising demands over and above the taxes paid by the petitioners. Aggrieved by the said orders, the petitioners had approached the Appellate

7 Authority, which is the 2"" respondent-Additional Commissioner (Sales Tax), Appellate Authority, Tirupati. The appeals filed by the petitioners are as follows; S.No. Appeal No. Date

AD 371122004233T 19.11.2022

AD 371122004145Q 19.11.2022

AD 371122004158J 19.11.2022

AD 371122004176L 19.11.2022

AD 371122004198F 19.11.2022

AD 371122004138L 19.11.2022 These appeals were rejected on the ground that they had been filed beyond time and also that the pre-deposit of 10% of the disputed tax, required to be paid under Section 107 of the Central Goods and Services Act, 2017, had not been paid.

Aggrieved by the same, the petitioners had approached this Court byway of W.P.Nos.2153, 1767. 1780, 1964, 1970 & 2177 of 2024. petitions were disposed of by a Hon’ble Division Bench of this These writ Court, by remanding the matters back to the Appellate Authority, for consideration of the condonation of delay in filing the appeals and non-payment of the required pre-deposit. on the question of 3. It may also be mentioned that the ground of non-payment of the pre-deposit came up because the petitioners had contended that they were 8 unable to pay the pre-deposit under the head APL-01 by way of online payment due to a technical glitch and had made the said pre-deposit by paying the pre-deposit amount under the head DRC-03 as an online payment. This payment under a different head was not accepted by the Appellate Authority. In view of the order of the Hon’ble Division Bench of this Court, in the earlier round of litigation, the appeals were taken up again by the 2 respondent. In the present round of litigation, the Appellate Authority had accepted the contentions raised by the petitioners in relation to the condonation of delay. However, the Appellate Authority again refused to accept the payment made under DRC-03 as a pre-deposit made under APL-01. 4. nd

Aggrieved by the said orders of dismissal, which are all dated 22.02.2024, the present set of writ petitions have been filed before this Court. Sri M.V.J.K. Kumar, learned counsel for the petitioners would contend that the rejection of the appeals on the ground of non-payment of the pre-deposit is un-reasonable in as much as the said payment had been made though under a different head. He would contend that the petitioners forced to make the said payment under a different head as they were unable to pay under the right head of APL-01 due to a technical glitch in the online 6. were 9 mechanism provided for such pre-deposit. The learned counsel for the petitioners would further submit the substantive requirement of the Act had been complied with as the Commercial Tax Department had received the pre-deposit though under a different head.

The learned counsel for the petitioners would submit that in such circumstances, the refusal to accept the said payment under DRC-03 pre-deposit under APL-04 is arbitrary and requires to be set aside. as 8. The Learned Government Pleader for Commercial Tax would submit that the Act and the Regulations and Rules made there under provide for a particular method of pre-deposit to be made and in the circumstances, payment of taxes or pre-deposits under any other head would not be in sufficient compliance with the requirements of the Act and the Regulations. He would submit that in such circumstances, there is no irregularity in the order passed by the Appellate Authority.

In the earlier round of litigation, the Hon’ble Division Bench after noticing Rule 108 (1) of the AP GST Rules, 2017, stipulating the method of pre-deposit as well as the provisions of Section 107 (1) of the AP GST Act which requires pre-deposit to be made under GST APL-01 had directed the Appellate Authority to consider the question of whether there was a technical difficulty in making payment under APL-01 and to pass orders thereafter. This 10 would mean that the Appellate Authority was required to ascertain whether there was a technical glitch which shut out the petitioners from making the necessary pre-deposits and to accept the payment made under DRC-03 payment under APL-01. However, the Appellate Authority, without going into the question as to whether there was a technical glitch or not, had simply decided that, payment made under a wrong head is not sufficient compliance of the requirements of Rule 108 of the AP GST Rules r/w Section 107 of the AP GST Act. To our mind, the manner of disposing the appeals is not in compliance with the directions of the Hon’ble Division Bench of this Court passed earlier. as Accordingly, these Writ Petitions are allowed by setting aside the orders dated 22.02.2024 under challenge in appeal numbers vide AD371122004233T,

10.

AD371122004145Q, AD371122004158J, AD371122004176L, AD371122004198F and AD371122004138L and the matters are remanded back to the 2""^ respondent- Appellate Authority for fresh consideration in the following manner; 1) The Appellate Authority shall ascertain the technical glitch or the difficulties faced by the petitioners in making pre-deposit under Form APL-01. 2) Upon being satisfied with the difficulties faced by the petitioners, the Appellate Authority shall accept the payments made under DRC-03 as 11 pre-deposit made under APL-01 and process the appeals for further hearing. There shall be no order as to costs. As a sequel, interlocutory applications pending, if any, stand closed. K. TATA RAO DEPUTY REGISTRAR //// SECTfON OFFICER To,

The Assistant Commissioner (ST)(FAC), Ananthapuramu-I Circle, Ananthapur Division, Andhra Pradesh.

The Additional Commissioner (ST), Appellate Authority, Tirupati, Andhra Pradesh.

The Deputy Assistant Commissioner (ST), Circle-I, Anantapuram, Andhra Pradesh.

The Principal Secretary, Revenue (CT) Department, State of Andhra Pradesh, Velagapudi, Amaravathi, Guntur District, Andhra Pradesh.

Union of India, Ministry of Finance Through its Secretary, 4*^ Floor, A- Wing, Shastri Bhawan, New Delhi 110001. 6. M/s. Ravi Traders, Rep. by its Proprietor, Sri Poola Ravi, Proddatur, YSR Distriet, Andhra Pradesh.

The Branch Manager, KarurVysya Bank, P.B. No. 48, 11/170, Subhash Road, Anantapuram, Andhra Pradesh.

One CC to Sri M. V. J. K. Kumar, Advocate [OPUC] ^ [Oirn Commercial Tax, High Court of Andhra Pradesh. lO.One CC to Sri B. Narasimha Sarma, Additional Solicitor General of India (OPUC)

11.

Three C.D. Copies. Cnr

HIGH COURT DATED: 10/07/2024 COMMON ORDER WP.Nos.14059, 14060, 14163, 14164, 14166 & 14186 of 2024 ALLOWING THE W.Ps WITHOUT COSTS