Summary order in Form GST DRC-07 not containing reasons but uploaded on GSTN Portal to be set aside: HC
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 26 September, 2022
Latest from Taxmann
Case Details: Dauji Ispat (P.) Ltd. v. State of U.P. - [2022] 142 taxmann.com 470 (Allahabad)
Judiciary and Counsel Details
-
- Naheed Ara Moonis & Saumitra Dayal Singh, JJ.
- Shubham Agrawal for the Petitioner.
- C.S.C., Krishna Ji Shukla & Vinod Kumar Pandey for the Respondent.
Facts of the Case
The summary order in Form GST DRC-07 was passed by Assistant Commissioner and uploaded on the GSTN Portal. The petitioner found that the order did not contain any reasons. The petitioner filed writ petition and contended that it can’t have right to challenge order in any forum unless served with complete copy of order containing reasons thereof.
High Court Held
The Honorable High Court noted that improvement/upgrade of GSTN is necessary since under Central Goods and Services Tax Act, 2017, service of notices and filing of replies primarily to be done through GSTN portal through electronic means. In the instant case, the order in Form GST DRC-07 as visible in GSTN Portal did not contain reasons. Thus, the order was wholly defective since it was lacking vital aspect namely reasons for conclusions drawn therein. Also, the Court directed Concerned Authority to enquire into exact reasons as to why and how incomplete copy of order impugned came to be uploaded on GSTN portal and take all remedial action to ensure that complete copies of orders were visible to assessees.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
