2025 (1) TMI 1073 - HC - GST

GST Order Invalidated Over Procedural Flaws in Form DRC-01, Enabling Fresh Legal Proceedings Without Time Constraints

HC quashed GST order due to procedural irregularities in Form GST DRC-01. Court found the original notice was unsigned and legally ineffective. Assistant ... Challenge to order which was based on a previously quashed Form GST DRC-01 - violation of principles of natural justice - HELD THAT:- The impugned order founded upon such non-existing show-cause notice cannot sustain judicial scrutiny. Therefore, the impugned order is set aside. Liberty is reserved to the respondents to proceed against the petitioner, in accordance with law. Petition disposed off. In the case before the Telangana High Court, presided over by Justice Sujoy Paul and Justice G. Radha Rani, the petitioner challenged an order dated 27.12.2023, which was based on a previously quashed Form GST DRC-01 dated 29.09.2023. The Court had earlier set aside the original order in WP.No.7919 of 2024 due to its non-compliance with Rule 26(3) of the CGST Rules, 2017, as it was an unsigned document, thereby lacking legal efficacy. The Court reiterated that 'the show cause notice as also the impugned order both would not be sustainable' and must be quashed. The learned Assistant Government Pleader conceded the error in relying on a non-existent show-cause notice. Consequently, the Court set aside the impugned order again, allowing the respondents to take appropriate legal steps without the limitation period affecting their actions during the pendency of this writ petition. The writ petition was disposed of with no costs, and any pending interlocutory applications were closed.