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.

[KASTURI SETHI]

As per Rule 142(6) of CGST Rules, it is a notice for recovery. Read Rule 142 in full.

[Ganeshan Kalyani]

Sir, in my view, the tax paid at the time of interception of vehicle as per the notice of interceptor concludes the issue there itself.

AI Summary

Recovery notice under Rule 142(6) may affect appealability of a DRC-07 summary order after tax payment.
Whether DRC-07 issued to recover liabilities from an expired e way bill is challengeable is posed against the procedural effect that DRC-07 operates as a recovery notice under the GST recovery framework, initiating recovery action. An alternative contention in the discussion is that tax paid at vehicle interception pursuant to an interceptor notice may extinguish the underlying liability and so bear on the propriety of subsequent summary recovery proceedings.