M/S Sugna Metal Limited vs. Joint Commissioner (Ae)
Held
The High Court directed the Managing Director to apply for a temporary GST registration number within one week, which the competent authority must issue within another week. Subsequently, the authorities were ordered to issue two separate Form GST DRC-07s within two weeks, one for the company and one for the Managing Director, allowing them to prefer separate appeals, with the limitation period commencing from the issuance of these fresh forms.
Facts
The petitioners, a company and its Managing Director, challenged a composite adjudication order and summary order (Form GST DRC-07) imposing tax liability and penalties under Section 74(9) and Section 122(1A) of the CGST Act. The Managing Director, lacking GST registration, was unable to prefer a separate appeal against the composite order.
Key Issues
The key issues were the validity of a composite adjudication order and summary order (Form GST DRC-07) against both a company and its Managing Director, and the Managing Director's ability to appeal without a GST registration number, especially when penalized under Section 122(1A).
Sections Cited
Section 74(9), Section 122(1A), Section 20, Rule 16A
AI-generated summary — verify with the full judgment below
I3488l rN THE HIGH couRT FoR THE srATE oF iefnruenr.rn AT HYDERABAD (Special Original Jurisdiction) WEDNESDAY, THE EIGHTH DAY OF APRIL TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE THE CHIEF JUSTICE APARESH KUMAR SINGH AND THE HONOURABLE SRI JUSTICE G.M. MOHIUDDIN WP.Nos.9166 AND 9354 OF 2026 WP NO: 9166 OF 2026 Between: lvlr. Bharat Kumar Agarwal, S/o: late Sundermelji Aganrval, Age and 67 years, Occupation: Business, Address: B-2-6861K26t\ Road No .12, Banjara Hills Hyderabad-Telangana-500034 ...PETITIONER AND 1. Joint Commissioner (AE), Office of the Commissioher of Central tax, Central Excise and Service Tax, Medchal Commissionerate, Medchal GST Bhawan, i.l- 4-64918, lakdi-ka-pool, Hyderabad-500004
U,nion of lndia, rep. by its Secretary, Ministry of Finance, Jeevan Deep Building, 3'd Floor, Sansad Marg, New Delhi-l10 001. 3. State of Telangana, rep. by its Principal Secretary to Government, Revenue (CT-ll) Department, Secretariat, Hyderabad.
Central Board of lndirect Taxes and Customs, GST Policy Wing, Government of lndia, Ministry of Finance, New Delhi, rep. by its Commissioner (GST).
Goods and Services Tax Network, rep. by its Chairman, Worldmark I, Aerocity, ln
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