https://www.taxtmi.com/caselaws?id=783522 The dominant issue was whether the impugned GST demand summary (DRC-07) and SCN were invalid for want of proper issuing authority and appellate forum. The HC held that, although the SCN appeared on the portal under a Superintendent's name, it was actually signed by the competent Joint Director, and that DRC-07 is only an uploaded summary by the jurisdictional Commissionerate, with portal upload depending on monetary limits; hence no jurisdictional or authority defect was made out. Consequently, the challenge to validity failed and the petitioner was relegated to the statutory appeal before the Commissioner (Appeals), with liberty to raise all contentions there; the writ was disposed of. en-us Fri, 12 Dec 2025 00:00:00 +0530 Wed, 17 Dec 2025 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783522 The dominant issue was whether the impugned GST demand summary (DRC-07) and SCN were invalid for want of proper issuing authority and appellate forum. The HC held that, although the SCN appeared on the portal under a Superintendent's name, it was actually signed by the competent Joint Director, and that DRC-07 is only an uploaded summary by the jurisdictional Commissionerate, with portal upload depending on monetary limits; hence no jurisdictional or authority defect was made out. Consequently, the challenge to validity failed and the petitioner was relegated to the statutory appeal before the Commissioner (Appeals), with liberty to raise all contentions there; the writ was disposed of. Case-Laws GST Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783522