Department to rectify order passed in GST DRC 07 if Tax & Penalty been paid

Libra International Limited Vs  Assistant Commissioner Commercial Tax (Allahabad High Court) A combined reading of sub­rules (5), (6) and (7) of Rule 142 of the Rules, 2017, indicate that a mechanism is provided for uploading summary of certain specified orders, including the order issued under Section 129 in FORM GST DRC­07, specifying therein the amount of tax, interest and penalty payable by the person chargeable with tax. In the event the order aforementioned has been rectified or withdrawn, a summary of the rectification order was of the withdrawal order is uploaded electronically by t...