TaxTMI 
TaxTMI 
2026 (4) TMI 747
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....peal against Order- in- Original No.37/2024 passed by the second respondent / Additional Commissioner of Central GST & Central Excise has been rejected on the ground of limitation by the 1st respondent. 5. The impugned Order- in- Original dated 21.11.2024 was passed by the second respondent on 21.11.2024. A summary of the impugned Order in Original in GSTR-07 was issued to the petitioner only on 27.03.2025. 6. The petitioner thereafter filed the appeal against the impugned order dated 21.11.2024 on 17.06.2025 before the office of the first respondent. However, the first respondent concluded that the impugned Order- in- Original No.37/2024 dated 21.11.2024 had already been transmitted to the petitioner through email on 22.11.2024 while calculating the period of limitation. 7. Recently, a similar issue under similar circumstances arose for consideration before this Court in W.P.No.30727 of 2025. This Court vide order dated 04.02.2026 allowed the aforesaid writ petition, following the view expressed by the Hon'ble Supreme Court in ASP Traders Vs. State of Uttar Pradesh, (2025) 32 CENTAX 446. 8. The Hon'ble Supreme Court in the aforesaid case referred to the Circular No.41/....
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....stated that as per rule 138C (2) of the Central Goods and Services Tax Rules, 2017, where the physical verification of goods being transported on any conveyance has been done during at one place within a State or Union territory or in any other State or Union territory, no further physical verification of the said conveyance shall be carried out again in the State or Union territory, unless a specific information relation to evasion of tax is made available subsequently. Since the requisite FORMS are not available on the common portal currently, any action initiated by the State tax officers is not being intimated to the central tax officers and vice-versa, doubts have been raised as to the procedure to be followed in such situations. 3.1 In this regard, it is clarified that the hard copies of the notices/orders issued in the specified FORMS by a tax authority may be shown as proof of initiation of action by a tax authority by the transporter/registered person to another tax authority as and when required. 3.2 Further, it is clarified that only such goods and/or conveyances should be detained/confiscated in respect of which there is a violation of the provisions o....
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....ection 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 127 or section 129 or section 130 of CGST Act, summary of such order is also required to be uploaded electronically on the portal by the proper officer in FORM GST DRC-07, specifying the amount of tax, interest and penalty, as the case may be, payable by the person concerned. ..... 4. It is highlighted 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 seam....
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....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 electronic credit ledger of the concerned person in accordance with the provisions of section 49 of the CGST Act. Once an order of confiscation of goods is passed in FORM GST MOV-11, the order in FORM GST MOV-09 passed earlier with respect to the said goods shall be withdrawn." 11. The Hon'ble Supreme Court took note of the aforesaid circular and ultimately concluded as under:- "19. Therefore, even assuming that the payment was made by the appellant, voluntarily or otherwise, the proper officer could not be absolved of the statutory obligation to pass a reasoned order in Form GST MOV-09 and upload the corresponding summary in Form GST DRC-07. Compliance with these procedural requirements is essential not only for ensuring transparen....