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Telangana High Court Permits Delayed GST Appeal Despite Unsigned DRC-07
Case Law Details
- Case Name
- Manna Enterprises Vs Superintendent of Central Tax (Telangana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Telangana High Court
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Manna Enterprises Vs Superintendent of Central Tax (Telangana High Court)
Telangana High Court Permits Delayed GST Appeal Despite Unsigned DRC-07 M/s. Manna Enterprises v. Superintendent of Central Tax & Others
The Telangana High Court in M/s. Manna Enterprises v. Superintendent of Central Tax dealt with an increasingly recurring GST litigation issue — whether an assessee can effectively pursue an appeal when the Summary Order in Form GST DRC-07 allegedly lacks a digital signature.
While the Court did not adjudicate the legality of the unsigned DRC-07, it adopted a pragmatic approach b...
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