Case Details: AB Players Exports Pvt. Ltd. v. Commissioner, CGST, Delhi West (2025) 31 Centax 281 (Del.)
Judiciary and Counsel Details
- Pratibha M. Singh & Rajneesh Kumar Gupta, JJ.
- S/Shri Bharat Bhushan Gupta, Anurag Mishra & Ms Nidhi Gupta, Advs. for the Petitioner.
- Shri Pranay Mohan Govil, SSC for the Respondent.
Facts of the Case
The petitioner faced allegations of wrongful availment of ITC as stated in the Order-in-Original passed by the Office of the Commissioner. During the investigation process, the petitioner had deposited a certain amount with the GST Department. The petitioner argued that if this amount was considered, no further pre-deposit would be required for filing an appeal against the order. The petitioner’s primary contention was that the amount already deposited should be taken into account for the appeal process.
The petitioner requested that the amount deposited during the investigation be considered as part of the pre-deposit requirement for filing an appeal. They pointed out that this deposit, made under the GST process, should be adjusted against the pre-deposit obligation to file an appeal. The GST Department had issued a Circular No. 224/18/2014-GST dated 11th July, 2024, which provided guidelines for situations like this, stating that Form DRC-03A should be used to credit such deposits against the pre-deposit for appeal purposes.
High Court Held
The Delhi High Court acknowledged that Form DRC-03A was created to enable taxpayers to credit any amount deposited during investigation towards the pre-deposit for an appeal. The petitioner was directed to present Form DRC-03A to the Adjudicating Authority and obtain confirmation from the authority within a month. Once confirmed, the deposited amount could be used for the pre-deposit required for filing the appeal.
List of Circulars Cited
- Circular No. 224/18/2014-GST, Dated 11-07-2024
