2026 (2) TMI 652

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....N For the Petitioner: Sri Jai Kishan Solanki, Learned Counsel. For the Respondent Nos. 1 to 3 and 5: Sri Dominic Fernandes, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs (CBIC). For the Respondent No. 4: Sri B. Mukherjee, learned counsel, Sri N. Bhujanga Rao, learned Deputy Solicitor General of India. ORDER: Sri Akhil Krishan Maggu, learned counsel ....

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....etitioner, dated 25.07.2025, without providing sufficient opportunity of being heard as arbitrary, contrary to the provisions of the IGST/CGST/SGST Act 2017 and in violation of Principles of Natural Justice and Rule of Law. b. That the Petitioner also prays that the action of the 1st Respondent in issuing Summary of the Order; in Form GST DRC-07, dated 09.12.2025 which is unsigned either ....

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....mmary of the order contained in Form GST DRC-07 dated 09.12.2025 does not bear the digital signature of the Proper Officer. 4. The learned counsel for the petitioner submits that in the absence of digital signature in the Summary of the order in Form GST DRC-07 dated 09.12.2025, an appeal cannot be filed by the petitioner on GST Portal. Therefore, this Court may interfere in the impugned procee....

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....1225031419H which refers to the identity of the proceedings and the Order-in-Original and traces itself to the show cause notice and the Order-in-Original passed by the Proper Officer. The petitioner should approach the appellate authority under Section 107(1) of the Act by referring to Reference No. ZD361225031419H indicated in the Summary of the order in FORM GST DRC-07 dated 09.12.2025. In such....