sir DRC-07 was issued on 05.12.2020 can appeal be preferred now, citing Supreme Court Limitation order!
Appeal under GST
VIGNESH
Supreme Court Order Extends GST Appeal Deadlines Amid COVID-19, Overriding Notification 24/2021 Limitations A discussion on a forum addressed the issue of filing an appeal under the Goods and Services Tax (GST) regime, specifically regarding the time limits affected by the COVID-19 pandemic. A participant inquired whether an appeal could be filed after the issuance of a DRC-07 order, citing a Supreme Court order that extended limitation periods. Respondents confirmed that the Supreme Court's order allows for such appeals, despite a recent notification (24/2021) that imposed restrictions. It was advised to consider all relevant Supreme Court orders to ensure compliance and that appeals could be filed routinely, referencing these orders. (AI Summary)