Issuance of FORM GST DRC-07 secures online appeal access by enabling PO issuance or JO upload for detained vehicles. Guidelines require the intercepting Proper Officer (PO) to complete MOV formalities and, depending on the taxpayer's registration and territorial allocation, either issue FORM GST DRC-07 online (when taxpayer intends to appeal without paying via DRC-03) or forward certified physical orders to the jurisdictional or concurrent State JO, who will upload the DRC-07 online while recording that the PO passed the order; for out of State or unregistered persons the PO shall allot temporary registration and may issue DRC-07 online. Appeals lie before the appellate authority designated for the JO that uploads the DRC-07.