Demand notice in Form DRC-07 without uploading/serving detailed reasoned GST order : Orissa HC Dismisses Petition on Availability of Alternative remedy [Read Order]
Since the petitioner has alternative remedy available under the statute from date, this writ petition does not deserve to be entertained.
![Demand notice in Form DRC-07 without uploading/serving detailed reasoned GST order : Orissa HC Dismisses Petition on Availability of Alternative remedy [Read Order]](https://images.taxscan.in/h-upload/2025/09/03/2083782-demand-notice-in-form-drc-07-uploading-serving-reasoned-gst-order-orissa-hc-dismisses-petition-on-availability-alternative-remedy-taxscan.webp "Demand notice in Form DRC-07 without uploading/serving detailed reasoned GST order : Orissa HC Dismisses Petition on Availability of Alternative remedy [Read Order]")
In a recent case, the Orissa High Court dismissed the petition challenging the demand notice in Form DRC-07 without uploading/serving detailed reasoned GST order. The dismissal was on finding the availability of alternative remedy.
The petitioner-company, Maa Sarala Steel has challenged the demand notice in Form DRC-07 without uploading/serving detailed reasoned order under Section 130 of the Odisha Goods and Services Tax Act, 2017/the Central Goods and Services Tax Act, 2017 for the period from April, 2023 to March, 2024.
It is contended by Mr. Jagabandhu Sahoo, Senior Advocate that the Form GST DRC-07 vide Annexure-3 which is uploaded in the portal though indicates “copy of detailed notice is enclosed as separate attachment”, the same is not accompanied factually. Therefore, such inchoate demand notice is untenable in the eye of law.
“...if the respondent-department can send attachment order through e-mail, why should it not send the assessment orders through the email”: Rajasthan HC to GST Dept [Read Order]
In course of hearing, Mr. Sunil Mishra, Standing Counsel for CT and GST Organisation, on instruction from the authority concerned, conceded that in fact the detailed reasoned order, which ought to have been accompanied the GST DRC-07, due to inadvertence could not be uploaded/served on the petitioner.
However, he handed over a copy of the reasoned order dated 6th May, 2025 pertaining to GST DRC-07 to Ms. Kajal Sahoo, Advocate in Court and submitted that since the petitioner has alternative remedy available under the statute from date, this writ petition does not deserve to be entertained.
Since alternative remedy is available under the statute, and the detailed reasoned order dated 6th May, 2025 has been served on the counsel in Court, the petitioner, the Chief Justice Harish Tandon and Justice Murahari Sri Raman
Advised the petitioner to approach the appellate authority under the statute in accordance with law.
The court disposed of the Writ Petition along with the pending Interlocutory Application, if any, stand disposed of.
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