Accept Payment via GST DRC-03 instead of DRC-03A as Pre-Deposit for Appeals: Madras HC

AR Foundations Private Limited Vs Appellate Deputy Commissioner (ST) (Madras High Court)

The Madras High Court addressed a writ petition filed by AR Foundations Private Limited, challenging the Appellate Deputy Commissioner (ST)’s rejection of their GST appeal. The rejection was based on the petitioner’s pre-deposit payment being made through Form GST DRC-03 instead of the newly introduced Form GST DRC-03A. The petitioner argued that due to technical issues, they had to make the pre-deposit via DRC-03, and the subsequent introduction of DRC-03A should not invalidate the

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