Manual GST Appeal Allowed Where DRC-07 Was Not Uploaded: Telangana HC

AdvertisementSai Krishna Frieght Carriers Vs Superintendent of Central Tax (Telangana High Court)Telangana High Court Allows Manual GST Appeal Where Order Was Not Uploaded on GST PortalThe Telangana High Court considered a writ petition concerning an order-in-original No.09/2023-GST dated 27.06.2023, which the petitioner submitted had not been uploaded on the GST common portal. The CBIC Senior Standing Counsel confirmed that Form GST DRC-07 had not yet been uploaded on the GST portal and submitted that a manually filed appeal could be considered under Rule 108. Learned counsel for the petitioner submits that the impugned order-in-original has not yet been uploaded on the GST common portal. Learned Senior Standing Counsel for CBIC, on instructions, submits that Form GST DRC-07 has not yet been uploaded in the GST portal. For a period of two weeks from today, no coercive steps be taken pursuant to Form GST DRC-13, dated 19.02.2026.