{"id":5425,"date":"2025-08-20T18:39:23","date_gmt":"2025-08-20T13:09:23","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=5425"},"modified":"2025-08-22T12:31:15","modified_gmt":"2025-08-22T07:01:15","slug":"hc-directs-gst-dept-to-upload-amended-drc-07-for-amnesty","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/hc-directs-gst-dept-to-upload-amended-drc-07-for-amnesty","title":{"rendered":"HC Directs GST Dept To Upload Amended DRC-07 For Amnesty"},"content":{"rendered":"
Case Details: New Excellent Televentures LLP<\/span> Versus<\/span> Union of India<\/span> (2025) 33 Centax 111 (Del.)<\/span><\/span>\u00a0<\/span><\/a><\/pre>\n
Judiciary and Counsel Details<\/em><\/h2>\n
    \n
  • PRATHIBA M. SINGH<\/span>\u00a0<\/strong>and\u00a0Rajneesh Kumar Gupta<\/span>,<\/strong> JJ.<\/li>\n
  • \n
    \u00a0S\/Shri\u00a0Vineet Bhatia<\/span>\u00a0and\u00a0Keshav Garg<\/span><\/strong>, Advs. for the Petitioner.<\/div>\n<\/li>\n
  • \n
    Ms. Chhaya Sharma<\/span>,\u00a0Ms. Aanchal Uppal<\/span>, <\/strong>Advs., S\/Shri\u00a0Subodh Kumar Kaushik<\/span>, <\/strong>SPC and\u00a0Akash Verma<\/span><\/strong>, SSC for the Respondent.<\/div>\n<\/li>\n<\/ul>\n
    Facts of the Case<\/em><\/h2>\n
    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.<\/span><\/span>\u00a0<\/span><\/p>\n
    High Court Held<\/i><\/h2>\n
    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.<\/span><\/span>\u00a0<\/span><\/p>\n
     <\/p>\n","protected":false},"excerpt":{"rendered":"
    Case Details: New Excellent Televentures LLP Versus Union of India (2025) 33…<\/p>\n","protected":false},"author":16,"featured_media":5493,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,60,189],"tags":[],"class_list":["post-5425","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst","category-news","category-gst-case-chronicles"],"yoast_head":"\nHC Directs GST Dept To Upload Amended DRC-07 For Amnesty<\/title>\n<meta name=\"description\" content=\"The Delhi High Court in Amnesty Scheme under Section 128A CGST 2025 directed GST authorities to upload amended DRC-07, enabling taxpayers to claim scheme benefits.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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