Telangana HC Permits GST Appeal Despite Alleged Defect in Unsigned DRC-07

SBC Chem Corporation Vs Superintendent of Central Tax (Telangana High Court) Telangana High Court Permits GST Appeal Despite Alleged Defect in Unsigned DRC-07 Analysis of M/s. SBC Chem Corporation v. Superintendent of Central Tax & Ors., W.P. No.14857 of 2026 The Telangana High Court in M/s. SBC Chem Corporation v. Superintendent of Central Tax & Ors., W.P. No.14857 of 2026, decided on 04.05.2026, dealt with an increasingly recurring issue under GST adjudication proceedings — whether unsigned summaries uploaded in Forms GST DRC-01 and DRC-07 can be challenged as invalid and non-est i...