GST DRC-07 summary cannot support recovery without an underlying adjudication order; attachment quashed.

A summary demand in Form GST DRC-07 under Rule 142(5) of the GST Rules cannot independently sustain recovery or bank attachment unless supported by a valid underlying adjudication order creating the demand. Here, the summary recorded demand particulars, but no corresponding order was shown to exist, so it had no legal efficacy. A notice under Section 161 of the Gujarat GST Act could not cure the defect, because rectification presupposes an existing order. The summary demand, and the consequent coercive recovery and attachment, were therefore quashed and set aside.

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Issues: Whether a summary order in Form GST DRC-07 could sustain recovery and bank attachment in the absence of any underlying adjudication order.

Analysis: The summary in Form GST DRC-07 merely recorded the order number, date and demand particulars, but no corresponding order was shown to exist. A summary issued under Rule 142(5) of the Gujarat Goods and Services Tax Rules, 2017 only records the outstanding demand arising from an order passed under the GST law. In the absence of any such order, the summary had no legal efficacy and could not independently support coercive recovery or attachment. The notice invoking Section 161 of the Gujarat Goods and Services Tax Act, 2017 did not cure the defect, because rectification presupposes an existing order.

Conclusion: The summary order in Form GST DRC-07 and the consequent recovery and attachment were quashed and set aside, and relief was granted in favour of the petitioner.

Ratio Decidendi: A summary demand entry under the GST rules cannot survive or be acted upon in the absence of a valid underlying order that creates the demand.

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