JVS Agencies Vs Superintendent Range-III
Date: February 3, 2026
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): C.SARAVANAN
Subject Matter
DRC-07 Summary Upload is Mandatory for Enabling Statutory Appeal Rights
Summary
The High Court allowed the writ petition, ruling that the non-uploading of the summary of an assessment order in Form GST DRC-07 on the portal frustrates the taxpayer's statutory right to appeal. Consequently, all recovery proceedings were kept in ab…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner is before this Court against the impugned Order-in-Original No. 01/2024-25 (GST) dated 09.04.2024 passed for the tax period 2018-2019 by the respondent under Section 73 of the respective GST Enactments. 2. By the impugned order, the proposal contained in the Show Cause Notice in DRC-01 dated 28.07.2023 has been confirmed against t…