The Delhi High Court has directed the GST department to upload separate DRC-07s in a case where India News has challenged Rs. 6.15 Crore GST demand in one show cause notice (SCN) for different financial years (FYs).
The bench of Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta has observed that under Section 74 of the Central Goods and Service Tax Act, 2017 that whenever there is a short payment or availment of Input Tax Credit, such SCN can be issued for the ‘said period’.
The Petitioner- India News Broadcasting Private Limited has challenged the Orders by which a demand has been raised against the Petitioner to the tune of Rs. 3,06,55,375/- and Rs. 3,09,24,671/- respectively for various financial years, namely 2017-18, 2018-19, 2019-20 and 2020-21.
India News made two-fold submission. Firstly, a consolidated order and Show Cause Notice has been passed for all the financial years and secondly, no notice of hearing was given to the Petitioner.
The department submitted that summons were issued to the Petitioner. In fact, statements of authorised representatives of the Petitioners were also recorded by the Respondents. In addition, the notice of personal hearing was also emailed at the following two email addresses.
The court said that in order to avoid any further controversy in this regard, the Department shall upload DRC-07 giving the specific amounts for each of the financial year separately within two weeks. The same shall be intimated to the Petitioner on the email and mobile no.
The court stated that upon the DRC-07 being uploaded, the Petitioner is free to avail of the appellate remedy against the impugned orders in terms of Section 107 of the Act along with the requisite pre-deposit.
Case Details
Case Title: India News Media Private Limited Versus The Assistant Commissioner Okhla Division CGST Delhi And Ors
Case No.: W.P.(C) 6993/2025 & CM APPL. 31543/2025
Date: 22/05/2025
Counsel For Petitioner: Pradeep Singh Rawat & Pankaj Pandey, Advs.
Counsel For Respondent: Mr. Akash Verma, SSC, CBIC with Ms. Aanchal Uppal, Adv.
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