Composite GST Order Denying Appellate Remedy to Unregistered Director - HC Directs Separate DRC-07 and Temporary Registration

Last updated: 20 July 2026

Quick Summary

The Telangana High Court has ruled that if a company director is jointly assessed with their company for GST liability and penalty, and the director is not registered under GST, they must be provided with a separate Form GST DRC-07. The court also mandated that the director be granted temporary GST registration to enable them to file an appeal. This decision ensures that procedural issues do not prevent individuals from accessing their statutory right to appeal tax demands.

Court :
Telangana High Court

Brief :
The Hon’ble Telangana High Court in the case of Bharat Kumar Agarwal v. Joint Commissioner (AE) [Writ Petition Nos. 9166 and 9354 of 2026, order dated April 08, 2026] held that where a composite Order-in-Original and Form GST DRC-07 is issued jointly against a company and its Managing Director, thereby depriving the unregistered Managing Director of the statutory right to appeal, the Revenue must issue separate DRC-07 orders and facilitate grant of temporary registration to enable the Managing Director to avail the appellate remedy.

Citation :
Writ Petition Nos. 9166 and 9354 of 2026, order dated April 08, 2026

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