Mere delay in uploading demand order in Form DRC-07 on GST Portal didn’t make action time barred if served via email

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 impugned order was p...