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Issues: Whether the Respondent is obliged to issue/upload the summary of the final order in Form GST DRC-07 (after passing the reasoned final order where necessary) so as to enable the petitioner to file a statutory appeal before the Appellate Authority under the CGST enactments.
Analysis: Rule 142(5) and Rule 142(6) of the Central Goods and Services Tax Rules, 2017 require electronic uploading of a summary of specified orders in Form GST DRC-07 and treat such uploading as the notice for recovery. Section 129 provisions and Rule 138(10) of the Rules address detention, seizure and the validity/revalidation of e-way bills. Instruction No.04/2023-GST and Circular No.41/15/2018-GST emphasise the mandatory nature of uploading summaries on the portal to preserve records and enable appeal and recovery processes. The Supreme Court decision in ASP Traders (24.07.2025) establishes that the proper officer remains under a statutory obligation to pass the reasoned order (where applicable) and upload the corresponding summary in Form GST DRC-07, and that failure to do so can frustrate the taxpayer's statutory right of appeal; accordingly, uploading the summary is necessary to enable the filing of a statutory appeal.
Conclusion: The Respondent is directed to issue/upload the summary of the final order in Form GST DRC-07 to enable the petitioner to file an appeal before the Appellate Authority; relief is granted in favour of the assessee.
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