This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Mere delay in uploading demand order in Form DRC-07 on GST Portal didn’t make action time barred if served via email
Case Law Details
- Case Name
- Suresh Kumar Vs Commissioner CGST Delhi North (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Suresh Kumar Vs Commissioner CGST Delhi North (Delhi High Court)
Conclusion: When there were 650 noticees, obviously, the generation of DRC-07 for each of the noticees could take some reasonable time so long as the order had been communicated through e-mail or post or other modes as contained in Section 169. Accordingly, the delay in uploading Form DRC-07 or the order on the portal would not make the order barred by limitation.
Held: Assessee claimed that the limitation period for passing a demand order came to an end on 5th February, 2025. It was submitted that though the imp...
Author Info
