Intro
GST Amnesty Scheme eligibility was recently challenged in the Delhi High Court after a taxpayer could not avail benefits due to the non-availability of an amended DRC-07 on the GST portal. The Court stepped in, directing authorities to upload the amended order within two weeks, reinforcing the principle that procedural gaps should not deprive taxpayers of statutory relief.
Background of the Case
- The petitioner had an existing demand order under DRC-07.
- Following the GST Amnesty Scheme introduced under Section 128A of the CGST Act, 2017, they sought reduced penalties and late fees.
- However, the benefit required an amended DRC-07 reflecting revised liability.
- This amended order was not available on the GST portal, preventing payment under the scheme before the due date.
Delhi High Court’s Key Observations
| Issue | Court’s Finding |
|---|---|
| Non-availability of amended DRC-07 | Procedural deficiency should not block statutory rights. |
| Authority’s responsibility | GST officers must ensure updated orders are uploaded promptly. |
| Time-bound compliance | Ordered CBIC to upload within 2 weeks from the judgment date. |
| Impact on scheme benefits | Taxpayer entitled to avail Amnesty Scheme upon upload. |
Legal Provisions Involved
- Section 128A, CGST Act, 2017 – Amnesty Scheme enabling reduced late fee/penalty.
- Rule 142, CGST Rules, 2017 – Governs the issuance of summary orders in DRC-07.
- Delhi HC Judgment – Affirms taxpayer’s right to relief when eligible under law, regardless of system delays.
Expert View – Practical Tip
Many taxpayers miss government relief schemes not due to ineligibility but because of portal or administrative delays. Professionals should:
- Regularly track case status on the GST portal.
- Maintain written follow-ups with the jurisdictional officer.
- Document evidence of requests for updated orders, which can support legal intervention if needed.
Why This Matters for Businesses
- Prevents revenue authorities from benefiting from procedural lapses.
- Encourages system accountability within GST administration.
- Gives taxpayers a fair chance to avail statutory schemes before expiry.
Steps if Facing Similar Issue
- Identify missing documents (e.g., amended DRC-07) well before scheme deadlines.
- Write to the GST officer and request immediate upload.
- Keep evidence (email acknowledgements, diary entries).
- Approach High Court if inaction persists and scheme deadline is near.
FAQ
Q1. What is a DRC-07?
A summary of the demand order issued under GST, showing tax, interest, and penalty payable.
Q2. Can the GST Amnesty Scheme be availed without an amended DRC-07?
No, payment must match the updated demand; hence an amended DRC-07 is required.
Q3. What is the deadline for the current GST Amnesty Scheme?
Refer to the latest CBIC notification for applicable timelines (cbic-gst.gov.in).
Summary
Delhi HC ruled that missing amended DRC-07 should not deny GST Amnesty Scheme benefits. Ordered CBIC to upload within two weeks, ensuring taxpayers can pay revised dues and claim relief under Section 128A, CGST Act, 2017.