GST Appeal Can't Be Rejected Merely Because DRC-07 Was Not Uploaded On Portal: Bombay High Court

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GST Appeal Can’t Be Rejected Merely Because DRC-07 Was Not Uploaded On Portal: Bombay High Court

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Published on

14/05/2026

By Mariya Paliwala

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The Nagpur Bench of Bombay High Court has held that a GST appeal cannot be rejected merely because the assessee was unable to file the appeal electronically due to non-availability of Form DRC-07 on the GST portal. The appellate authority failed to consider the proviso to Rule 108 of the CGST Rules, 2017, which permits…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

GST Appeal Can’t Be Rejected Merely Because DRC-07 Was Not Uploaded On Portal: Bombay High Court

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