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.
