Comfort Battery Vs Additional Commissioner Central Goods And Services Tax
Date: April 21, 2026
Subject Matter
Penalty Confirmation Without Specification in Statutory Form GST DRC-01 is Impermissible
Summary
The High Court set aside an adjudication order confirming a penalty on the grounds of a significant procedural error. The penalty amount was not specified in the statutory Form GST DRC-01, creating an ambiguity, despite being detailed in the annexure…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Aditya Pandey, learned counsel for the petitioner, Ms. Priyanka Midha, learned counsel for the revenue and perused the record. 2. Present petition has been filed for the following relief: “I. Issue a suitable writ, order or direction in the nature of certiorari for quashing the impugned order dated 15.12.2025 passed by the respon…