SBC Chem Corporation Vs Superintendent of Central Tax (Telangana High Court)
Telangana High Court Permits GST Appeal Despite Alleged Defect in Unsigned DRC-07 Analysis of M/s. SBC Chem Corporation v. Superintendent of Central Tax & Ors., W.P. No.14857 of 2026
The Telangana High Court in M/s. SBC Chem Corporation v. Superintendent of Central Tax & Ors., W.P. No.14857 of 2026, decided on 04.05.2026, dealt with an increasingly recurring issue under GST adjudication proceedings — whether unsigned summaries uploaded in Forms GST DRC-01 and DRC-07 can be challenged as invalid and non-est in law.
While the Court did not adjudicate upon the legality of unsigned GST forms, it granted liberty to the petitioner to pursue the statutory appellate remedy and directed the appellate authority to consider the delay sympathetically in light of the pendency of the writ proceedings.
Background of the Dispute
The petitioner challenged:
- Show Cause Notice dated 27.05.2024;
- Summary of Notice in Form GST DRC-01 dated 14.06.2024;
- Order-in-Original dated 28.08.2024; and
- Summary of Order in Form GST DRC-07 dated 30.08.2024,
all issued under Section 73 of the CGST/SGST Act for the tax period 2019-20.
The principal grievance raised before the High Court was that:
- the Summary of Notice and Summary of Order uploaded on the GST portal did not contain either:
- physical signature, or
- digital signature;
- therefore, the proceedings were illegal, arbitrary and non-est in law.
Petitioner’s Contention
