Separate DRC-07 for Company & MD; Temporary GST Registration Allowed for Appeal

Bharat Kumar Agarwal Vs Joint Commissioner (AE) (Telangana High Court) Relief Granted to Managing Director for Separate Appeal via Temporary GST Registration; Direction to Issue Separate DRC-07 Forms for Company and Director Recently had the opportunity to argue an interesting issue before the Telangana High Court concerning the scope of director liability under Section 122(1A) of the CGST Act, 2017. The matter involved a situation where personal penalty on a director was effectively levied on the company itself and reflected under the “Others” column, without initiating any independent pr...