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Issue ID: 117179
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Appeal procedure

Date 22 Apr 2021
Replies 5 Replies
Views 1748 Views
Asked by
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. (AI Summary)

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 ?

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