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<h1>Limited relief: statutory appeal allowed against DRC-01 assessment except defect No.10, defect quashed and remitted for de novo adjudication</h1> HC allowed limited relief. The petitioner was permitted to file the statutory appeal against the impugned GST DRC-01 assessment order in respect of all ... Challenge to Impugned Assessment Order - Impugned Order precedes a SCN in GST DRC-01, issued u/s 73 of the respective GST enactments - HELD THAT:- Having considered the consistent view taken by this Court in similar circumstances, the petitioner is given liberty to file statutory appeal in so far as other aspects are concerned, except the demand that was confirmed in respect of defect No.10. In so far as the defect No.10 is concerned, this Court is inclined to come to the partial rescue of the Petitioner by quashing the impugned Assessment Order dated 03.06.2025 and remitting the case back to the Respondent to pass a fresh order de novo in terms of the order passed by this Court in W.P. No.35850 of 2025 on 25.09.2025. Petition disposed off. Petitioner challenged Assessment Order in Form GST DRC-07 dated 03.06.2025, which preceded a Show Cause Notice in GST DRC-01 dated 12.11.2024. Defect No.10 in the SCN required production of 'copy of all purchase invoices, lorry transport receipt, money paid to transporter, Bank receipt, details paid to his sellers also toll gate expenses for the inward movement of vehicles (purchases) else ITC will be disallowed.' Assessing officer relied on bank passbook enquiries conducted after issuance of the SCN to confirm demand. Petitioner had attended hearings and filed a detailed reply; willingness to pursue statutory appellate remedy as to other issues was indicated. Respondent relied on Supreme Court precedents including Singh Enterprises v. Commissioner of Central Excise, (2008) 3 SCC 70; Commissioner of Customs & Central Excise v. Hongo India (2009) 5 SCC 791; and Glaxo Smith Kline Consumer Health Care Ltd., 2020 SCC Online SC 440. Court refused broader relief but, 'in so far as the defect No.10 is concerned,' quashed the impugned Assessment Order and remitted the matter for fresh order de novo, while granting liberty to file statutory appeal on other aspects. No costs.
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