Unable to Avail Amnesty Scheme as Amended GST DRC-07 Not Available on Portal: Delhi HC Directs Upload within 2 Weeks [Read Order]

The Delhi High Court was recently met with a plea by a petitioner who stated it was unable to avail the benefits of the Amnesty Scheme under Section 128A of the Central Goods and Services Tax Act, 2017, as the department had not uploaded the amended DRC-07 form on the portal within the deadline for availing the scheme.

The petitioner, New Excellent Televentures LLP had approached the Delhi High Court seeking issuance of a summary demand in Form GST DRC-07. Since the amended DRC-07 demand was not yet uploaded on the GST portal, the petitioner was unable to apply for the benefits under the Amnesty Scheme.

Vineet Bhatia and Keshav Garg appearing for the petitioner submitted before the Court that adjudication proceedings in the petitioner’s case had culminated in an Order-in-Original dated 21st August 2024 that was issued pursuant to a Show Cause Notice dated 29th May 2024.

Subsequently, the said order was amended by way of a corrigendum dated 21st February 2025 which revised the originally demanded amount from ₹5,33,096 to ₹69,404. However, despite the issuance of the corrigendum, the amended demand was yet to be uploaded on the portal.

The respondents were represented by Chhaya Sharma for Subodh Kumar Kaushik; Akash Verma and Aanchal Uppal.

The Division Bench of Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta observed that the corrigendum had finally adjudicated the SCN and thus modified the Order-in-Original, and in such event, the revised DRC-07 reflecting the updated demand amount ought to have been uploaded on the portal.

Accordingly, the Court directed the GST Department to upload the amended DRC-07 within two weeks and further directed that the petitioner be granted access to the portal to enable themselves to apply under the amnesty scheme under Section 128A of the CGST Act, 2017.

Noting that the time limit for applying under the scheme had expired on 30th June 2025, the Delhi High Court extended the deadline until 31st August 2025, while clarifying that if the amended DRC-07 remained not uploaded within two weeks, the petitioner would be permitted to manually apply for the Amnesty Scheme.

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