GST Order Quashed as Penalty Not Mentioned in DRC-01 Form: Allahabad HC

Comfort Battery Vs Additional Commissioner Central Goods And Services Tax (Allahabad High Court) The Allahabad High Court examined a writ petition challenging an adjudication order dated 15.12.2025 passed under Section 74 of the CGST/UPGST Act for the financial years 2018–19 to 2022–23, along with the show-cause notice dated 24.06.2025 issued in Form GST DRC-01. The petitioner’s primary contention was that the adjudication order imposed a penalty of Rs. 4,36,18,072/-, whereas the show-cause notice in Form DRC-01 specified the penalty as “0.” It was argued that such confirmation of pe...