Knowledge of order: non upload of Form DRC 07 can delay commencement of limitation, so appellate dismissal was set aside.

Appellate authority's dismissal as time-barred was unsustainable because it failed to consider the appellant's contention that the summary demand (Form DRC 07) was uploaded only on 26.11.2022; the court applied the principle that mandatory upload/declaration under the applicable procedure affects knowledge of the order and hence the commencement of limitation. Because the appeal memo expressly raised non availability of Form DRC 07 and the authority did not apply its mind, the High Court set aside the appellate order and remitted the matter for fresh consideration of the delay condonation application in accordance with law within two months.

---

---

Issues: Whether the appellate authority erred in rejecting the appeal as time-barred under Section 107 of the UPGST/CGST Act, 2017 without properly considering the plea that the summary demand order in Form GST DRC-07 was uploaded only on 26.11.2022 and that the limitation for filing the appeal should run from that date.

Analysis: The Court noted that the original adjudication order was dated 01.08.2022 and that an appeal under Section 107 (three months plus one month grace) was required to be filed within four months. The memo of appeal raised as a substantive ground that the summary demand order in Form GST DRC-07 had not been uploaded until 26.11.2022 and that the appellant sought upload and received the form on that date. The appellate authority rejected the appeal solely on the ground of delay without addressing this contention or applying mind to whether the availability of the Form GST DRC-07 on the portal affected the date of service/knowledge and thus the running of limitation. The Court referred to the coordinate decision holding that Rule 142(5) and the declaration/upload of Form DRC-07 is a mandatory requirement affecting knowledge of the order. Because the ground raised in the appeal about non-availability/upload of Form GST DRC-07 was not considered on merits, the appellate order was unsustainable.

Conclusion: The appellate order dated 21.07.2023 is set aside and the matter is remitted to the appellate authority to decide the delay condonation application strictly in accordance with law within two months from production of certified copy of the order.

---