Evergreen Recyclekaro (India) Limited Vs Principal Commissioner of State Tax (Bombay High Court)
The Bombay High Court considered a writ petition under Article 226 of the Constitution challenging a Show Cause Notice dated 18 October 2024 issued in Form GST DRC-01, along with the consequential order dated 20 December 2024 passed under Section 74(9) of the CGST and MGST Acts, 2017 in Form GST DRC-07 for FY 2020-21.
Material Facts and Procedural Background
The petitioner, a private limited company engaged in the manufacture of cobalt sulphate, manganese sulphate and nickel sulphate solutions, was subjected to an investigation initiated by the respondents on 10 April 2023 for alleged violations under the CGST and MGST Acts, 2017.
The respondents issued an intimation in Form GST DRC-01A (Part A) dated 6 March 2024, to which the petitioner filed its reply in Part B on 18 May 2024. Thereafter, a Show Cause Notice dated 18 October 2024 in Form GST DRC-01 was issued. The proceedings culminated in an order dated 20 December 2024 passed under Section 74(9) of the CGST and MGST Acts in Form GST DRC-07.
The petitioner attempted to file a statutory first appeal under Section 107 of the CGST/MGST Acts in July 2025 through the GST portal, but the appeal could not be accepted as the limitation period had expired. Consequently, the petitioner approached the High Court challenging both the Show Cause Notice and the consequential order.
