Time barred order

[CA Adarsh]

Hello everyone,

whether demand order DRC-07 is not served up to 30-04-2024 through post or email or portal to tax payer but demand order is dated 29-04-2024 is received on 09-05-2024

is above order is time barred? Any case laws

AI Summary

Debate on GST Demand Order Validity: Is DRC-07 Time-Barred If Issued Before but Received After Deadline? A discussion on whether a GST demand order (DRC-07) dated 29-04-2024 but received by the taxpayer on 09-05-2024 is time-barred. Participants debate if the order must be served by 30-04-2024 to be valid, considering the CGST Act, section 73 provisions, and administrative practices. Some argue that the order is not time-barred if issued before the deadline, while others state that the issuance date is crucial, especially when served electronically. The consensus is that the burden of proof lies with the department to show timely issuance.