Madras HC Stayed Recover for Non-Uploading of DRC-07 Summary on GST Portal

JVS Agencies Vs Superintendent Range-III (Madras High Court) In this case before the Madras High Court, the petitioner challenged an Order-in-Original dated 09.04.2024 passed under Section 73 of the GST enactments for the tax period 2018–2019. The order confirmed the proposal in the Show Cause Notice (DRC-01 dated 28.07.2023) on the ground that the petitioner failed to submit a reply in Form GST DRC-06. The petitioner contended that although the detailed order was received, the summary of the order in Form GST DRC-07 had not been uploaded on the GST portal as required under Rule 142(5) of th...