HC dismissed petition challenging GST order validity based on ...

GST Order Valid Despite Unsigned DRC-07 Summary; Petition Dismissed for Not Exhausting Statutory Appeals Within Time Limit

February 28, 2025

Case Laws GST HC

HC dismissed petition challenging GST order validity based on unsigned Form DRC-07 summary and time-barred filing. Court held that petitioner failed to pursue available statutory appeal remedies within prescribed limitation period. Following SC precedent in Glaxo Smith Kline, HC found petition non-maintainable as entertaining it would contravene statutory scheme. Original order contained proper signature and was issued within extended limitation period until 30.04.2024. Absence of signature on DRC-07, being merely a summary document, caused no prejudice. Petitioner retains right to pursue statutory remedies if permissible under law.

View Source

← Previous Next →

HC dismissed petition challenging GST order validity based on ...

GST Order Valid Despite Unsigned DRC-07 Summary; Petition Dismissed for Not Exhausting Statutory Appeals Within Time Limit

February 28, 2025

Case Laws GST HC

You may also like:

HC ruled that voluntary payment made through Form GST DRC-03 constitutes valid pre-deposit for filing appeal against order-in-original, even though Form GST DRC-03A was...

Demand of GST - Validity of the order in FORM GST DRC-07 - The High Court declined to entertain the petition directly, emphasizing the need to exhaust statutory remedies...

HC dismissed the writ petition challenging GST return rectification and liability waiver, citing availability of statutory remedy under Section 107 CGST Act. The court...

Non-service of detailed SCN - Validity of Summary show cause in Form GST DRC-01 - The contents of the said Summary show cause in Form GST DRC-01, dated 20.12.2018, does...

Writ petition challenging order of assessment and DRC-07 notice issued without opportunity to petitioner, violating principles of natural justice. Held that no reasons...

Validity of order issued u/s 73(9) with DRC-07 - The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. We...

HC dismissed appeal. Refusal justified to entertain writ petitions due to alternative statutory remedy u/s 107 of Tamil Nadu GST Act against order determining tax...

The petitioner had wrongly availed Input Tax Credit (ITC) which was reversed in the GSTR-3B filed for February 2020. Despite admitting the reversal, the second...

Petitioner challenged determination made by respondents on 30th December 2023 u/s 73(9) of CGST/WBGST Act 2017, alleging violation of principles of natural justice...

The NCLAT held that Section 238 of the IBC gives overriding effect to proceedings u/s 7, despite Section 10 of CPC. Proceedings u/s 7 must proceed, as the Code's...

Failure to File Appeal within prescribed period of limitation - The court observed that despite the various grounds raised by the petitioner, the failure to file an...

The Central Government issued an Order u/s 98(1) of the Finance (No.2) Act, 2024 to remove difficulties in implementing the Direct Tax Vivad Se Vishwas Scheme, 2024. The...

Circular provides guidelines for recovery of outstanding dues when first appeal is disposed of before Appellate Tribunal becomes operational. Taxpayers unable to file...

One appeal filed by the Revenue against 7 Bills of Entry is not maintainable. As per Rule 6(A) of the CESTAT Procedure Rules, 1982, when the Commissioner (Appeals)...

HC dismissed writ petition challenging GST reassessment order, holding that statutory appeal under Section 107A GST Act provides adequate remedy. Court emphasized...

Quick Updates: