HC Directs GST Dept To Upload Amended DRC-07 For Amnesty

Case Details: New Excellent Televentures LLP Versus Union of India (2025) 33 Centax 111 (Del.) 

Judiciary and Counsel Details

• PRATHIBA M. SINGH and Rajneesh Kumar Gupta, JJ.
•  S/Shri Vineet Bhatia and Keshav Garg, Advs. for the Petitioner.
• Ms. Chhaya Sharma, Ms. Aanchal Uppal, Advs., S/Shri Subodh Kumar Kaushik, SPC and Akash Verma, SSC for the Respondent.

Facts of the Case

The Petitioner, being the assessee, approached the High Court seeking issuance of a summary demand in Form GST DRC-07 to avail the benefit of the Amnesty Scheme under Section 128A of the CGST Act. The facts reveal that an order-in-original had been issued pursuant to a show cause notice, which was subsequently amended by a corrigendum. However, the corrigendum containing the revised demand was not reflected on the GST portal through DRC-07, rendering the assessee unable to apply for the Amnesty Scheme. The petitioner contended that this non-reflection prevented timely application and requested that the amended DRC-07 be uploaded so that the assessee could access the portal and benefit from the scheme. 

High Court Held

The High Court held that the GST Department was required to upload the amended DRC-07 within a period of two weeks, allowing the assessee to apply for the Amnesty Scheme. The Court clarified that, as the order-in-original had been finally adjudicated in terms of the addendum, the petitioner was entitled to access the portal despite the lapse of the statutory time limit under Section 128A. In case the amended DRC-07 was not uploaded in the GST portal, the assessee was permitted to apply manually.