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

Limitation for filing appeals runs from date of communication of the order; DRC summary does not substitute for formal assessment. Limitation for filing appeals begins from the date of communication or uploading of the order on the common portal. A DRC-07 is a summary and not a substitute for a formal assessment order; proper assessment orders in prescribed formats must be served, and absence of such service can render an appeal defective until the formal order is produced.