The Court directed correction of the erroneously duplicated demand in DRC-07 summaries and clarified that statutory pre-deposit shall be computed on the demand actually confirmed, not the erroneous figure.
The Delhi High Court has disposed of a writ petition by M/s Blue Star International Pvt. Ltd. challenging the demand order, relegating the petitioners to the statutory remedy of appeal under Section 107 of the CGST Act, while directing the respondents to rectify the erroneous repetition of demand in the Forms GST DRC-07 within fifteen days. [M/s Blue Star International Pvt. Ltd. & Ors. v. Union of India & Ors.]
The Court clarified that for the purpose of availing the appellate remedy, any statutory pre-deposit shall be determined on the basis of the demand actually confirmed by the impugned order, without giving effect to the erroneous repetition in the summaries. The petitioners were granted liberty to file an application under Section 14 of the Limitation Act seeking exclusion of the period during which the writ petition remained pending.
2026-juristway.com-3048-HC(Delhi)-GST
