Amarnath K vs. The Superintendent Of GST And Central Excise

Facts

The petitioner, K. Amarnath, challenged a notice dated 19.02.2026 issued by the Assistant Commissioner of CGST & Central Excise, Thanjavur Division, directing the freezing of the petitioner's bank account. The petitioner contended that the order in Form GST DRC-07, which presumably led to the bank account freeze, had not been uploaded on the GST web portal. This non-upload prevented the petitioner from filing an appeal against the said order before the Appellate Commissioner under Section 107 of the CGST Act, 2017. The petitioner argued that the impugned notice for freezing the bank account was issued without uploading the prerequisite order, thereby frustrating their statutory right of appeal.

Held

The Court held that the failure to upload the order in Form GST DRC-07 on the GST web portal was a critical issue that prevented the petitioner from exercising their statutory right of appeal under Section 107 of the CGST Act, 2017. The Court found that the issuance of the notice for freezing the bank account without making the appealable order accessible was arbitrary and frustrated the petitioner's legal remedy. Consequently, the Court directed the second respondent (Assistant Commissioner of CGST & Central Excise) to upload the order in Form GST DRC-07 on the GST web portal. The Court further stipulated that all further proceedings, including recovery proceedings, would be contingent upon the uploading of the said order. The Writ Petition was disposed of with these directions.

Key Issues

1. Whether the failure to upload the order in Form GST DRC-07 on the GST web portal, thereby preventing the petitioner from filing an appeal under Section 107 of the CGST Act, 2017, renders the subsequent notice for freezing the bank account arbitrary and void? Petitioner's Arguments: The petitioner argued that the non-upload of the order in Form GST DRC-07 on the GST web portal was a procedural lapse that directly impeded their statutory right to appeal under Section 107 of the CGST Act, 2017. They contended that the issuance of the notice to freeze their bank account, without the underlying order being accessible for appeal, was arbitrary and nullified their right to seek redressal from the Appellate Commissioner. The petitioner asserted that this action frustrated their legal remedy. Revenue's Arguments: The judgment does not record any specific arguments made by the respondents (Superintendent of GST & Central Excise and Assistant Commissioner of CGST & Central Excise).