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2025 (2) TMI 1161 - HC - GSTChallenge to assessment order - seeking direction to respondents to issue or upload DRC-07 pursuant to the order dated 29.09.2022 for filing appeal under Section 107 of the UPGST Act 2017 - HELD THAT - When the matter came up before the Court on 20.01.2025 learned Standing Counsel was directed to complete his instructions on the aspect of nature of order which needs to be passed by the respondents pursuant to the order dated 29.09.2022 against which an online appeal can be filed and/or issue order under DRC-07 in terms of Rule 142 of the UPGST Rules 2017 as prayed by the petitioner. Today instructions have been produced inter alia indicating that summary of order in Form GST DRC-07 has been issued on 03.02.2025 and copy of the instructions has been handed over to counsel for the petitioner. Petition disposed off.
The writ petition was filed by the petitioner challenging an order passed by the Deputy Commissioner, SGST, Bijnor, U.P. The petitioner sought direction for issuance or uploading of DRC-07 for filing an appeal under Section 107 of the UPGST Act, 2017. The Court directed the respondents to take necessary action, and subsequently, a summary of the order in Form GST DRC-07 was issued on 03.02.2025. As the requested action was taken by the respondents, the petition was deemed infructuous and disposed of accordingly.
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