{"id":72372,"date":"2025-08-20T19:00:01","date_gmt":"2025-08-20T13:30:01","guid":{"rendered":""},"modified":"2025-08-20T19:00:01","modified_gmt":"2025-08-20T13:30:01","slug":"appellant-remanded-after-dismissal-for-non-compliance-with-gst-pre-deposit-and-drc-03-authority-must-consider-condonation","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72372","title":{"rendered":"Appellant remanded after dismissal for non-compliance with GST pre-deposit and DRC-03; authority must consider condonation"},"content":{"rendered":"<p>Appellant remanded after dismissal for non-compliance with GST pre-deposit and DRC-03; authority must consider condonation<br \/>Case-Laws<br \/>GST<br \/>The HC set aside the impugned order dismissing the appellant&#39;s appeal for non-compliance with the pre-deposit requirement and non-production of Electronic Cash\/credit ledger or Form GST DRC-03 and self-certified copy of the order. The court found an eight-day delay in filing but noted the Appellate Authority&#39;s power to condone up to 30 days and that th<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=91735\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Appellant remanded after dismissal for non-compliance with GST pre-deposit and DRC-03; authority must consider condonationCase-LawsGSTThe HC set aside the impugned order dismissing the appellant&#8217;s appeal for non-compliance with the pre-deposit requirement<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72372","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72372","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72372"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72372\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72372"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72372"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72372"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}