GST amnesty access required portal upload of amended demand, with extended time and manual filing permitted if needed.

An amended summary demand in Form GST DRC-07 was required to be reflected on the GST portal after the order-in-original was finally quantified, so that the taxpayer could seek the amnesty benefit under Section 128A of the Central Goods and Services Tax Act, 2017. The court also addressed the expired statutory application period by extending time to apply up to 31 August 2025 and directing that portal access be made available for the amnesty claim. If the portal upload was not completed within two weeks, manual filing of the application was permitted.

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Issues: Whether the amended summary demand in Form GST DRC-07 was required to be uploaded on the GST portal, and whether the petitioner was entitled to access the portal or otherwise make a manual application to avail the benefit of the amnesty under Section 128A of the Central Goods and Services Tax Act, 2017.

Analysis: The amended addendum to the order-in-original had finally quantified the demand and, in that backdrop, the corresponding summary demand ought to have been reflected on the GST portal so that the petitioner could seek the amnesty benefit. The Court also noted that the statutory time limit for making such application had expired, and therefore protected the petitioner's ability to pursue the remedy by extending time and permitting a manual application if portal upload was not completed within the stipulated period.

Conclusion: The amended DRC-07 was directed to be uploaded within two weeks, access to the portal was to be provided for the amnesty application, the time to apply under Section 128A was extended up to 31 August 2025, and manual filing was permitted if the portal upload did not occur within two weeks.

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