M/s. United Engineering Co. v. The Superintendent of Central Tax
Case brief
What is this about?
Telangana High Court writ petition (WP.No.479 of 2026, decided 08.01.2026) on a GST demand for FY 2019-20 raised under Section 73(1) CGST Act, 2017 (OIO No.171/2024-25-Adjn-GST dated 27.08.2024; DRC-07 dated 30.08.2024) challenged as based on unsigned DRC-01 notice dated 04.06.2024; alleged illegality, breach of Rule 26(3) CGST Rules, 2017 and natural justice; tax Rs.6,30,930/- and penalty Rs.83,112/-; bank attachment in GST DRC-13; merits not commented upon; liberty to appeal within two weeks with statutory pre-deposit before appellate authority; disposed of without costs. Keywords: unsigned show cause notice, DRC-01, DRC-07, DRC-13, CGST, Section 73, appeal, pre-deposit.
What did the court decide?
Liberty to the petitioner to prefer an appeal within two weeks with the statutory pre-deposit; the appellate authority to consider it in accordance with law, keeping in view that the petitioner was pursuing the writ remedy before this Court; petitioner at liberty to take all grounds in law and on facts before the appellate authority; no order as to costs.