Temporary GST identification number enables separate appeal where liability is fastened on a Managing Director and company together.

Where a composite adjudication order and a single Form GST DRC-07 fasten liability on both a company and its Managing Director, the Managing Director may seek a temporary identification number under Rule 16A of the CGST (Amendment) Rules, 2025 to enable a separate appellate challenge. The text also notes that, if separate DRC-07 forms are issued, the appeal limitation would run from the fresh issuance and the Managing Director could raise all factual and legal grounds in appeal. The matter was disposed of without examination of the merits.

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Issues: Whether the Managing Director, who had no GST registration, was entitled to obtain a temporary identification number so as to enable him to prefer a separate appeal against the liability fastened upon him, and whether fresh separate Form GST DRC-07 notices were required to be issued for the company and the Managing Director.

Analysis: The dispute arose from a composite adjudication order and a single Form GST DRC-07 fastening liability on both the company and its Managing Director. The Court noted the availability of temporary identification number under Rule 16A of the Central Goods and Services Tax (Amendment) Rules, 2025, and held that the Managing Director could apply for such temporary registration to enable him to pursue an appellate remedy. It was further held that once separate DRC-07 forms were issued, the limitation for appeal would run from such fresh issuance, and the Managing Director would be entitled to raise all available factual and legal grounds in appeal.

Conclusion: The Managing Director was held entitled to obtain temporary registration and to have a separate adjudicatory document issued so that a separate appeal could be filed; the writ petitions were disposed of with these directions, without entering into the merits.

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