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 ?

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.