Shree Ram Enterprises Vs Superintendent of Central Tax (Telangana High Court)
Telangana High Court Allows GST Appeal Against Unsigned DRC-07 and DRC-01, Permits Delay Condonation Application
Summary: The Telangana High Court permitted the petitioner to avail the statutory appellate remedy against an Order-in-Original accompanied by FORM GST DRC-07, after the petitioner challenged the validity of the GST documents on the ground that the summaries of the order and show cause notice were unsigned and therefore not valid or authentic. The Court granted the petitioner two weeks’ time to file an appeal, along with the prescribed statutory pre-deposit and a delay condonation application. The appellate authority was directed to consider the question of delay and, if satisfied with the explanation, decide the appeal on merits in accordance with law.
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT
2. The writ petition has been preferred against the order-in-original dated 11.02.2025 accompanied by summary of the order in Form GST DRC-07 dated 18.02.2025 and the show cause notice dated 13.11.2024 accompanied by summary of the show cause notice in Form GST DRC-01 dated 24.11.2024 for the tax period April 2020 to March 2021.
3. The petitioner has approached this court alleging that the summary of the impugned order-in-original and the summary of the show cause notice are unsigned documents and they are not valid or authentic.
