Telangana High Court Permits Delayed GST Appeal Despite Unsigned DRC-07

Manna Enterprises Vs Superintendent of Central Tax (Telangana High Court) Telangana High Court Permits Delayed GST Appeal Despite Unsigned DRC-07 M/s. Manna Enterprises v. Superintendent of Central Tax & Others  The Telangana High Court in M/s. Manna Enterprises v. Superintendent of Central Tax dealt with an increasingly recurring GST litigation issue — whether an assessee can effectively pursue an appeal when the Summary Order in Form GST DRC-07 allegedly lacks a digital signature. While the Court did not adjudicate the legality of the unsigned DRC-07, it adopted a pragmatic approach b...