TaxTMI 
TaxTMI 
Dear Sir,
We have received the Order in Original (GST matter) vide email as well as Speed Post; However No DRC 07 has been issued even after three months. Should we file appeal manually against the order, or wait for department to upload DRC 07 ?
Order in Original received on email but No DRC 07 issued
17 Jul 2023 
6 Replies 
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Appeal timing: file a manual appeal against an Order in Original when DRC form is not uploaded, citing precedents.
Where an Order in Original is received but the departmental portal has not uploaded the related DRC/compliance entry, practitioners advise filing a manual appeal in the prescribed appellate form to preserve rights. Judicial decisions may support the proposition that the limitation period begins on portal upload, which can assist only if the statutory period is already missed; factual details on cancellation, provision of order and timing are material to the correct procedural approach. (AI Summary)
Where an Order in Original is received but the departmental portal has not uploaded the related DRC/compliance entry, practitioners advise filing a manual appeal in the prescribed appellate form to preserve rights. Judicial decisions may support the proposition that the limitation period begins on portal upload, which can assist only if the statutory period is already missed; factual details on cancellation, provision of order and timing are material to the correct procedural approach. (AI Summary)