Appeal procedure

[VIGNESH]

sir 1.date of appeal to be counted from date of notice of DRC-07 or from date of SCN , 2.For appealable cases should we take DRC-07 as assessment order or separate assessment order will be issued ?

[KASTURI SETHI]

1.From date of uploading on common portal system. In other words, the date receipt or communication. 2. This is assessment order.

[ABHISHEK TRIPATHI]

Dear Sir,

See DRC-07 is merely a summary of the order. Thus, there should be a proper order first followed by a summary thereof. For instance, proper orders should be in the form GST ASMT-13, 15, you may refer to Rule 100. We have seen in lot of cases department has just issued DRC-07 as the final order, that’s just wrong.

In one of our cases, we challenged DRC-07 because that is all we had. The office of FAA asked for the proper order and marked defect. Interestingly, it took one hearing before the FAA to explain him that department never served us with the order, even not serving us with the order was one of the grounds we took.

[KASTURI SETHI]

-SH.ABHISHEK TRIPATHI JI,

Sir, I agree with you to a T. Thanks for enrichment of my knowledge.

"In one of our cases, we challenged DRC-07 because that is all we had. The office of FAA asked for the proper order and marked defect. Interestingly, it took one hearing before the FAA to explain him that department never served us with the order, even not serving us with the order was one of the grounds we took."

Sir, Will you oblige me by emailing me above order of FAA along with copy of DRC-07 ? My email ID is [email protected]

Regards,

K.L.SETHI

 

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Sri Abhishek.

[YAGAY andSUN]

It is settled legal position that for filing of appeals the limitation starts from the date of communication of Order.

AI Summary

Clarification on GST Appeals: Period Starts from Portal Communication Date; DRC-07 is a Summary, Not Full Order. A discussion on a forum addressed the procedure for filing appeals under the Goods and Services Tax (GST) system. The main query was whether the appeal period begins from the date of the DRC-07 notice or the Show Cause Notice (SCN), and whether DRC-07 qualifies as an assessment order. Responses clarified that the appeal period starts from the date of communication via the common portal. DRC-07 is a summary, not a complete order, and proper assessment orders should precede it. Participants shared experiences of challenging DRC-07 when no proper order was served, emphasizing the need for correct procedural adherence.