Delhi HC Orders Upload of Amended DRC-07 Because Petitioner Was Denied GST Amnesty

By CA Sandeep Kanoi Goods and Services Tax Judiciary September 3, 2025

TaxGuru Citation: 2025 taxguru.in 6784
Case Name: New Excellent Televentures LLP Vs Union of India And Ors. ( Delhi High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Delhi High Court

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New Excellent Televentures LLP Vs Union of India And Ors. ( Delhi High Court)

The Delhi High Court has directed the GST Department to upload an amended summary demand form (GST DRC-07) for New Excellent Televentures LLP, enabling the company to access the GST Amnesty Scheme. The petitioner had been unable to apply for the scheme because the corrected demand amount was not reflected on the GST portal.

The case centered on an Order-in-Original dated August 23, 2024, which had been modified by a corrigendum on February 21, 2025. This correction reduced the confirmed GST demand to ₹69,404, while dropping the remaining demand of over ₹5 lakh. Despite this amendment, the updated DRC-07 form was not uploaded to the portal, preventing the petitioner from proceeding with their application for the Amnesty Scheme under Section 128A of the CGST Act.

Recognizing the petitioner’s predicament and the lapsed deadline of June 30, 2025, the court intervened. The Delhi High Court ordered the GST Department to upload the amended DRC-07 within two weeks. The court also extended the deadline for the petitioner’s application to the Amnesty Scheme until August 31, 2025. In the event the department fails to upload the document within the stipulated time, the court granted the petitioner permission to submit a manual application. The decision provides a remedy for taxpayers facing technical issues that hinder their ability to comply with tax regulations and benefit from government schemes.

FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT

1. This hearing has been done through hybrid mode.

2. The Petitioner has filed the present petition under Article 226 of the Constitution of India inter alia seeking issuance of a summary demand in form GST DRC-07 so that the Petitioner can avail of the benefit of the Amnesty Scheme under Section 128A of the Central Goods and Services Tax Act, 2017(hereinafter ‘CGST Act’).

3. The submission of ld. Counsel for the Petitioner is that the Order-in-Original dated 23^rd August 2024 was issued pursuant to Show Cause Notice dated 29th May, 2024 (hereinafter, ‘SCN’) which was subsequently amended by way of corrigendum dated 21^st February 2025 to the following effect.

“In the Order-in-Original No. 91/CGST/Adj/PK/Supdt/2024-25 dated 21.08.2024 issued by the Superintendent, Rangc-135, CGST Janakpuri Division, Delhi West Commissionerate, vide C. No. CGST/DW/DIV-JP/R-135/ Scrutiny/New Excellent/263/23-24 dated 21.08.2024, the Para 11(i) may be read as:-

“I hereby confirm the demand amounting to Rs. 69,404/-(CGST-34702/-, SGST-34702/-) for wrongly availed and utilised ineligible ITC and also order to recover the same from them under Section 73(1) of the CGST Act, 2017 read with Section 20 of IGST Act, 2017 and corresponding Section of SGST Act, 2017 and drop the remaining demand amounting to Rs. 5,33,096/- as discussed in para 10 above.”

2. All other contents ofthe above said Order-in-Original shall remain unchanged.”

However the corrigendum order containing the above demand has not been reflected on the portal through DRC-07 and hence the Petitioner is unable to apply for the Amnesty Scheme under Section 128A of the CGST Act.

4. The prayer is for uploading the amended DRC-07 in the matter.

5. Considering the fact that the Order-in-Original dated 21^st August 2024 arising out of SCN dated 29^th May 2024 has now been finally adjudicated in terms of the addendum dated 21^st February 2025, the DRC-07 ought to be uploaded by the Respondent-GST Department.

6. Let the amended DRC-07 be uploaded within a period of two weeks. The Petitioner may be given access to the portal so that the Petitioner can apply for the Amnesty Scheme under Section 128A of the CGST Act. Since the time limit for applying under Section 128A has lapsed on 30^th June 2025, the said time is extended till 31^st August 2025. In the meanwhile, if within two weeks, the amended DRC-07 is not uploaded in the GST Portal, the Petitioner is permitted to apply manually for the Amnesty Scheme under Section 128A of CGST Act.

7. The petition and the pending applications, if any, are disposed of in the above terms.