Indus Ecowater Vs Superintendent of Central Tax (Telangana High Court)
Telangana High Court Permits GST Appeal Against Unsigned DRC-01 and DRC-07 Proceedings While Leaving Merits Open
The Telangana High Court granted liberty to the taxpayer to file a statutory appeal against an Order-in-Original passed under the CGST Act after the petitioner challenged the validity of unsigned Form GST DRC-01 and Form GST DRC-07 proceedings. Without examining the merits of the dispute, the Court directed that if the appeal is filed within two weeks along with the statutory pre-deposit and a delay condonation application, the appellate authority shall consider the matter in accordance with law.
Introduction
In M/s. Indus Ecowater v. Superintendent of Central Tax & Another, the Telangana High Court considered a writ petition challenging GST adjudication proceedings on the ground that the statutory forms initiating and concluding the proceedings were unsigned.
Instead of deciding the legality of the impugned proceedings, the Court allowed the petitioner to avail the statutory appellate remedy and directed the appellate authority to consider the appeal in accordance with law.
Facts of the Case
The petitioner challenged:
- Show Cause Notice dated 25.11.2024.
- Form GST DRC-01 dated 27.11.2024.
- Order-in-Original dated 24.02.2025.
- Summary of the order in Form GST DRC-07 dated 25.02.2025.
- The dispute related to the tax period April 2020 to March 2021.
The petitioner contended that:
- Form GST DRC-01 did not contain the required signatures.
- The summary order in Form GST DRC-07 was also unsigned.
- Therefore, the impugned proceedings were null and void.
Petitioner’s Contentions
