Case Law Details
Case Name : Rishi Enterprises Vs Additional Commissioner Central Tax Delhi North & Anr. (Delhi High Court)
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Rishi Enterprises Vs Additional Commissioner Central Tax Delhi North & Anr. (Delhi High Court)
Delay in uploading DRC-07 does not render GST order time-barred; service by email is valid and consolidated SCNs for multiple years permitted in fraudulent ITC cases: Delhi High Court
The Hon’ble Delhi High Court in Rishi Enterprises v. Additional Commissioner Central Tax Delhi North & Anr [W.P.(C) 4374/2025, order dated August 20, 2025] held that delay in uploading DRC-07 summary order does not invalidate GST adjudication procee
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