Mr. Bharat Kumar Agarwal vs. Joint Commissioner (Ae)
Held
The High Court directed the MD to apply for a temporary registration number, which the competent authority must issue within a week. Subsequently, two separate Form GST DRC-07s, one for the company and one for the MD, are to be issued within two weeks, allowing both to prefer separate appeals, with the limitation period running from the fresh issuance.
Facts
The petitioners, a company and its Managing Director (MD), challenged a composite adjudication order and Form DRC-07 imposing tax liability and penalties under GST. The MD, lacking GST registration, contended he could not file an appeal against the liability imposed under Section 122(1A) and that no separate charges were indicated against him in the show cause notice.
Key Issues
Whether a composite adjudication order and Form DRC-07 are valid for a company and its Managing Director, especially when the MD lacks GST registration and seeks to appeal penalties imposed under Section 122(1A).
Sections Cited
Section 74(9), Section 20, Section 50(3), Section 122(1)(ii), Section 74(1), Section 122(1A)
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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