TaxTMI 
TaxTMI 
TaxTMI 
2026 (3) TMI 288
X X X X Extracts X X X X
X X X X Extracts X X X X
....OnLine SC 1507. The content of which has been referred to in an earlier Order dated 04.02.2026 in W.P.No.30727 of 2025. Hence, this case was listed today i.e., on 02.03.2026 under the caption for clarification for passing a fresh order in the light of the above decision of the Hon'ble Supreme Court in ASP Traders Vs. State of Uttar Pradesh and others, 2025 SCC OnLine SC 1507. 3. This Writ Petition has been filed seeking a direction to the Respondent to issue Form GST DRC-07 for the Order in O.R.No.952/2022- 23 dated 16.07.2022 to enable the Petitioner to file an appeal before the Appellate Authority. 4. The facts on record reveal that the Petitioner, a Consignor from West Bengal, was transporting goods to a Consignee in Tuticorin via ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r has approached this Court. 9. Heard the learned counsel for the Petitioner and the learned Government Advocate of the Respondent. 10. A perusal of the records shows that there is an enormous delay in approaching this Court for the aforesaid relief. If the Petitioner wanted the summary of the Order in Form GST DRC-07 to file an appeal against the impugned Order before the Appellate Authority under Section 107 of the respective GST Enactments, the Petitioner should have approached this Court earlier. Further, once the amount has been proved, the Petitioner is precluded from challenging the penalty imposed in terms of Section 129(5) of the respective GST Enactments. 11. That apart, even if there was a breakdown of the vehicle at Cud....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 or section 64 or section 73 or section 74 10[or section 74A] or section 75 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130 shall be uploaded electronically in FORM GST DRC-07, specifying therein the amount of 6[tax, interest and penalty, as the case may be, payable by the person concerned]. 7. As per Rule 142(6) of the CGST Rules, 2017, such electronic uploading of orders in Form GST DRC-07 shall be treated as the Notice for recovery. 8. Thus, the purpose of uploading Form GST DRC....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ST 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. 5. The proper officers are accordingly directed to ensure that summary of the notices issued under section 52 or section 73 or section 74 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130 of CGST Act are served, electronically on the portal in FORM GST DRC-01. Also, they should ensure that summary of the order issued under section 52 or section 62 or section 63 or section 64 or section 73 or section 74 or section 75 or section 76 or section 122 or section 123 or section 124 or section 125 or section 1....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r 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 confiscation is passed, the title of such goods shall stand transferred to the Central Government. In the said order, a suitable time not exceeding three months shall be offered to make the payment of tax, penalty and fine imposed in lieu of confiscation and get the goods released. The order in FORM GST MOV-11 shall be uploaded on the common portal and the demand accruing from the order shall be added in the electronic liability register and, upon payment of the demand, such register shall be credited by either debiting the electronic cash ledger or the e....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l 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.3 is directed to pass a reasoned final order under section 129(3) of the CGST Act, 2017, in Form GST MOV-09, after granting an opportunity of being heard as mandated under section 129(4), and upload the summary thereof in Form GST DRC-07 within a period of one month from the date of receipt of a copy of this judgment. Thereafter, it shall be open to the appellant to pursue appropriate legal remedies against such order, in accordance with law." 12. The Hon'ble Supreme Court in the aforesaid judgment has indicated that uploading of ....