M/S. Sai Krishna Frieght Carriers vs. The Superintendent Of Central Tax

Held

The Court acknowledged the fact that Form GST DRC-07 had not yet been uploaded on the GST portal. Taking this into consideration, the Court allowed the petitioner to file an appeal against the impugned order-in-original as per Rule 108 of the Rules. This filing is to be accompanied by statutory pre-deposit and a delay condonation application, to be submitted within a period of two weeks. The petitioner is permitted to raise all available grounds of law and fact in the memo of appeal. The appellate authority is directed to consider the question of delay, taking into account the aforementioned facts and circumstances, and if satisfied regarding the delay, proceed to decide the appeal on merits in accordance with law. For a period of two weeks from the date of the order, no coercive steps are to be taken pursuant to Form GST DRC-13 dated 19.02.2026. The writ petition is accordingly disposed of.

Facts

M/s. Sai Krishna Freight Carriers (the petitioner) filed a writ petition seeking a direction to the Superintendent and Assistant Commissioner of Central Tax (respondents) to upload the order-in-original No. 09/2023-GST dated 27.06.2023 on the GST common portal, as mandated by Rule 142 of the GST Rules. The petitioner also sought to quash Form GST DRC-13 notices dated 19.02.2026 and to lift the attachment on its bank account with ICICI Bank. The petitioner contended that the limitation period for filing an appeal under Section 107 of the CGST Act should commence from the date of actual communication/upload of the order. The tax period under dispute was 2017-18, and the order was passed under Section 73 of the CGST/SGST Acts. The petitioner also sought suspension of bank attachment proceedings and a stay on further proceedings.

Key Issues

1. Whether the respondents are obligated to upload the order-in-original No. 09/2023-GST dated 27.06.2023 on the GST common portal as per Rule 142 of the GST Rules, and to provide a certified copy to the petitioner for filing a statutory appeal? 2. Whether the Form GST DRC-13 notices dated 19.02.2026 are liable to be quashed, and if the attachment on the petitioner's bank account should be lifted? 3. Whether the period of limitation for filing an appeal under Section 107 of the CGST Act commences from the date of actual communication/upload of the order, and if reasonable time should be granted for filing the appeal? Petitioner's arguments: The impugned order-in-original has not been uploaded on the GST portal. As per Rule 108 of the GST Rules, the petitioner should be permitted to file an appeal manually. The limitation period for appeal should commence from the date of actual communication/upload of the order, and reasonable time should be provided to file the appeal after receipt of the order and documents. Respondents' arguments: The Senior Standing Counsel for CBIC, on instructions, submitted that Form GST DRC-07 has not yet been uploaded on the GST portal. Therefore, as per Rule 108 of the Rules, if the petitioner files an appeal manually, the same can be considered by the department.