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Informative

GST DRC-07 w/o DIN: Andhra Pradesh HC quashes Order

Update / Judgement Date

29 Jan 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GST

The Andhra Pradesh High Court quashed a GST DRC-07 order for non-payment of tax due to technical issues. The case involved the issuance of a GST recovery notice under Section DRC-07 for outstanding tax payments, but the taxpayer had legitimate reasons for non-payment, including technical glitches. The High Court ruled that the order was unjustified and quashed it, emphasizing the need for fair treatment and proper consideration of taxpayers' circumstances when issuing recovery notices.