TaxTMI 
TaxTMI 
2026 (2) TMI 1322
X X X X Extracts X X X X
X X X X Extracts X X X X
....oposal contained in the Show Cause Notice in DRC-01 dated 28.07.2023 has been confirmed against the petitioner, as the petitioner failed to respond to the Show Cause Notice in DRC-01 dated 28.07.2023 by filing a reply in Form GST DRC-06. 3. It is the specific case of the petitioner that although the petitioner received a copy of the impugned order, the summary of the order in Form GST DRC-07 has not been uploaded on the portal to date, as mandated under Rule 142(5) of the respective GST Rules. 4. In the Counter Affidavit filed by the respondent, the respondent has stated as under:- "07. I submit that, the Order-in-Original bears a valid DIN, was generated and communicated electronically to the Petitioner through the registere....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... The respondent has categorically admitted that the summary of the order dated 09.04.2024 in Form DRC-07 has been uploaded on the web portal, communicated a copy of the detailed speaking order (Order-in- Original No. 01/2024-25 (GST)) dated 09.04.2024 to the petitioner by generating a DIN. 6. As per Rules 142(5) of the CGST Rules, 2017, a summary of the orders issued under sections 52, 62, 63, 64, 73, 74, 74A, 75, 76, 122, 123, 124, 125, 127, 129 and 130 shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of tax, interest and penalty, as the case may be, payable by the person concerned. These Rules are reproduced below: (5) A summary of the order issued under section 52 or section 62 or section 63 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lighted that non-issuance of the summary of such notices/ orders electronically on the portal is in clear violation of the explicit provisions of CGST Rules. Besides, serving/ uploading the summary of notices/ orders electronically on the portal not only makes the said notices/ orders available electronically to the taxpayers on the portal, but also helps in keeping a track of such proceedings and consequential action in respect of recovery, appeal etc, subsequent to issuance of such notices/ orders. Accordingly, any deviation from this requirement under CGST Rules may adversely impact record keeping under GST. Further, such an action may also impact further proceedings of appeal and/ or recovery to be done seamlessly on the portal. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d appropriate directions be issued to the respondent authorities to pass final orders in Form GST MOV-09 and GST DRC-07, thereby preserving the appellant's right to appeal against the same under the CGST Act, 2017." 10. The Hon'ble Supreme Court had also referred to Circular No.41/15/2018-GST, dated 13.04.2018. The text of the said circular was also reproduced and clarified by the Hon'ble Supreme Court in Paragraph 10 of the judgment, which is as under:- "(n) An order of confiscation of goods shall be passed in FORM GST MOV-11, after taking into consideration the objections filed by the person in charge of the goods (owner or his representative), and the same shall be served on the person concerned. Once the order of confiscatio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r Article 265 of the Constitution of India." 20. In view of the foregoing discussion, and taking into account that objections were filed, payment was stated to have been made under protest due to business exigencies, and the appellant seeks to challenge the levy, the proper officer was under a clear statutory obligation to pass a final order under section 129(3) in Form GST MOV-09 and DRC-07. The refusal by the High Court to direct the passing of such an order, has the effect of frustrating the appellant's statutory right to appeal and is contrary to well established legal principles governing tax adjudication and procedural fairness. 21. Accordingly, the impugned order passed by the High Court is set aside. Respondent No.....