Case Details: Tamil Nadu Auto Parts vs. Deputy Commissioner (CT) [2026] 182 taxmann.com 874 (Madras)
Judiciary and Counsel Details
- C. Saravanan, J.
- S. Rajasekar for the Petitioner.
- TNC Kaushik, Additional Government Pleader for the Respondent.
Facts of the Case
The petitioner challenged the assessment order issued in Form GST DRC-07, alleging that the show cause notice (SCN) in Form GST DRC-01 was not uploaded on the GST portal due to a portal glitch, resulting in no effective opportunity to respond. The petitioner received an intimation in Form GST ASMT-10, furnished a partial reply, and uploaded Form GST DRC-06, while departmental records showed the SCN in Form GST DRC-01 for the same period. The petitioner filed a statutory appeal against the DRC-07 order, which was rejected on the ground of limitation. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that the portal glitch and non-uploading of the SCN in Form GST DRC-01 amounted to a tacit admission of violation of the principles of natural justice. Since the petitioner had deposited 10% of the disputed tax at the time of filing the appeal, the impugned DRC-07 assessment order was to be quashed. The matter was remitted to the adjudicating authority for fresh adjudication on merits expeditiously. The petitioner was directed to file a reply to the SCN in Form GST DRC-01, treating the impugned assessment order as an addendum to the SCN.
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