Court directed to accept the DRC-03 payments as valid pre-deposits under APL-01, where technical glitches satisfied

Facts of the case: The petitioners claimed they couldn't pay the pre-deposit under the designated head APL-01 due to a technical glitch and instead paid under DRC-03. The Appellate Authority refused to accept this payment as compliant.  

In the earlier round of litigation, the petitioner approached the High Court, leading to a Division Bench's decision to remand the matters back to the Appellate Authority to consider condonation of delay and the issue of pre-deposit non-payment. 

In the present round of litigation, upon remand, the Appellate Authority accepted the delay condonation but again rejected the DRC-03 payments for the pre-deposit requirement under APL-01. The Appellate Authority's refusal to consider the technical glitch and the resultant payment under DRC-03 was seen as non-compliance with the Division Bench's directions. 

Held that: The Andhra Pradesh High Court, in this case directed the Appellate Authority to investigate and validate the petitioners' claims of a technical glitch preventing payment under the correct head. If validated, the authority is to accept the alternative payments made under DRC-03 and proceed with hearing the appeals. his judgment emphasizes the need for administrative flexibility in the face of technical challenges and ensures that procedural technicalities do not obstruct substantive justice. 

To read the complete judgment 2024 taxo.online 1549