Appeal against DRC-07 summary order

[KARAN VERMA]

Sir

My E way bill got expired and I have deposit tax and penalty as per order issued by officer dated 31-08-2018.

Now, officer issue online summary order DRC-07 dated 22-08-2020 and asked me offset such liability. My question is whether I am eligible to file appeal against summary order DRC-07.

AI Summary

Can you appeal against GST summary order DRC-07? Understand Rule 142(6) of CGST Rules before taking action. An individual inquired about the eligibility to appeal against a summary order DRC-07 related to Goods and Services Tax (GST) after their e-way bill expired, resulting in tax and penalty payment. The first response highlighted that the order is a notice for recovery as per Rule 142(6) of the CGST Rules, suggesting a need to review the rule thoroughly. The second response opined that the tax payment at the time of vehicle interception resolves the issue, implying no further action is necessary.