Bharat Kumar Agarwal Vs Joint Commissioner (AE)
Date: April 7, 2026
Subject Matter
Managing Director Entitled to Temporary GST Registration and Separate DRC-07 for Appeal
Summary
The High Court has disposed of writ petitions by directing the authorities to issue separate Form GST DRC-07s for a company and its Managing Director, and to grant temporary GST registration to the Managing Director. This will enable both parties to…
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT Heard Ms. Akruti Goyal, learned counsel appearing for the petitioners and Mr. Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC) appearing for the Central Tax. 2. Pursuant to the show cause notice in Form GST DRC-01 dated 27.06.2025 issued upon both M/s. Suguna Metals Limited (petitioner…