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

Manjunatha Oil Mill Vs Assistant Commissioner (ST) (FAC) (Andhra Pradesh High Court) Introduction: In a recent judgment, the Andhra Pradesh High Court, in the case of Manjunatha Oil Mill vs Assistant Commissioner (ST), provided relief by setting aside the Impugned Rejection Order. The court’s decision, dated February 2, 2024, addresses a crucial scenario where a tax appeal was rejected due to a technical glitch in the pre-deposit submission process. Hon’ble Andhra Pradesh High Court  set aside the Impugned Rejection Order in case where the appeal filed was rejected on the ground that,...