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The Hon’ble Andhra Pradesh High Court in Nominee Works Committee Kalavalla and M/s GSN Granites v. Assistant Commissioner (ST) & Ors. [Writ Petition No. 14368 of 2026 dated June 15, 2026] set aside the assessment orders passed in Form GST DRC-07 which did not bear the signature of the Assessing Officer and held
The Hon’ble Telangana High Court in the case of Bharat Kumar Agarwal held that where a composite Order-in-Original and Form GST DRC-07 is issued jointly against a company and its Managing Director, thereby depriving the unregistered Managing Director of the statutory right to appeal
The Hon’ble Allahabad High Court in the case of M/s Tenet Networks Private Ltd held that where the appellate authority rejected the appeal on the ground of limitation without considering the petitioner’s specific contention that Form GST DRC-07 was uploaded later, the order suffers from non-application of mind and is liable to be set aside.
The Hon’ble Delhi High Court in Future Consumer Ltd. held that the OIO accompanied by Form GST DRC-07, containing the name , the designation and the ward, and other details of the official will be valid, even if it does not contain the signature of the official passing it.
The Hon’ble Delhi High Court in Suresh Kumar held that delay in uploading GST Form DRC-07 on the portal does not render adjudication time-barred since the given case involves several Noticees.
The Hon’ble Delhi High Court in Rishi Enterprises held that delay in uploading DRC-07 summary order does not invalidate GST adjudication proceedings, service of order via email is valid, and consolidated SCN spanning multiple years is permissible in cases involving fraudulent ITC availment.
The Hon’ble Jharkhand High Court in the case of Sursarita Vanijya (P.) Ltd. disposed of the writ petition challenging the GST demand issued in Form GST DRC-07 on the ground that ITC had been availed in contravention of Section 16(2)(c) of the CGST Act, directing the assessee to avail the statutory remedy of appeal under Section 107 of the CGST Act and held that various issues had been pointed out regarding merit as also violation of principle of natural justice.
onlinetaxupdate is conducting a webinar on 6th, 7th & 8th February, 2025 on topic ‘How to reply ASMT-10, DRC-01 & DRC-07
CBIC has issued an Instruction on ‘Serving of the summary of notice in FORM GST DRC-01 and uploading of summary of order in FORM GST DRC-07 electronically on the portal by the proper officer-regarding’. Instruction No. 04/2023-GST F.No.20016/41/2023-CBICGovernment of IndiaMinistry…
The Hon’ble Andhra Pradesh High Court in M/s. S A Iron and Metal v. State of Andhra Pradesh and anr. set aside the order refusing to entertain appeal on the ground of delay in filing of appeal and held that it is not the length of the delay, but cause for delay which would be paramount consideration.
